Recorded Webinar: Tax Characteristics of Asset Classes in the Testamentary Trust


12 May 2020
Duration:  1 hour

Each type of asset that can be held as part of an estate has its own individual considerations that must be taken into account. This session explores a number of common asset classes and the specific tax issues that arise, including:

  • Shares:
    • preconditions for passing through franking credits to the beneficiaries and dealing with family trust elections
    • relying on the exception to the same business test - what happens if shares are gifted into a pre-existing testamentary trust? PBR 1051404949572

  • Superannuation:

    • using a super proceeds trust

    • what if the super proceeds are paid directly into the estate?

  • Land:

    • state taxes implications - ensuring no non-resident beneficiaries

    • managing PPR versus non-PPR property

Recorded Webinars,Taxation,Recorded Webinar:  Tax Characteristics of Asset Classes in the Testamentary Trust

Adrian Bailey, Principal, Cleary Hoare Solicitors, Sydney

Adrian holds a Masters of Taxation and is a Chartered Tax Adviser with the Taxation Institute of Australia.  He has had involvement with a number of committees for the Taxation Institute of Australia, as well as the Board of Taxation small business working group in relation to tax reform.  He regularly gives presentations directly to clients, accountants, financial planners and lawyers on all areas of the law that Cleary Hoare practice in.

Adrian particularly enjoys working in structuring client's and dealing with their estate & succession planning as well as commercial law issues.  He regularly visits regional areas in New South Wales to meet with clients and their advisors and enjoys time out of the office visiting clients and their advisors as much as time in the office, but manages to balance the two. 

Adrian's strength is to able to utilise his technical knowledge to assist with quickly identifying the core issues and objectives for clients, and efficiently providing appropriate solutions.


This webinar is suitable for accountants and lawyers advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email:

© Television Education Network Pty Ltd 2020

Product Code: WBGMAY20
 Price:  $264.00 (Inclusive of GST)
© 2020 Television Education Network Pty Ltd. All rights reserved. The program for this webinar is copyright and may not be reproduced in any form without the prior written consent of the copyright owner.