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Working with testamentary trusts

11 Dec 2025 12:00PM – 1:15PM AEDT
CGT

$190.91 +GST

Audience

This training is recommended for: 

  • Accountants working in public practice 
  • All practitioners working with tax 
Audience

Learning outcomes

On completion, participants will be able to: 

  • Identify when a testamentary trust might exist  
  • Explain the key features of the tax rules which are modified when dealing with testamentary trusts 
  • Explain how to determine the tax treatment of distributions made by testamentary trusts to minor beneficiaries 
  • Identify when integrity rules might prevent concessional treatment from applying when making distributions to minor beneficiaries 
  • Explain the tax treatment when income is accumulated in a testamentary trust 
  • Identify key CGT issues and concessions when dealing with testamentary trust
Learning outcomes

Relevancy

This webinar will be presented live 11/12/2025.

Relevancy

CPD hours

If claiming CPD hours, this course provides 1.25 Legislated CPD hours, the breakdown is as follows:

  • Tax (financial) advice: 1.25 CPD hours
CPD hours

Testamentary trusts are a common feature of many estate plans, with certain tax rules being modified when dealing with a testamentary trust. This means that from a tax perspective testamentary trusts are treated a bit differently to both regular discretionary trusts and deceased estates.  

This webinar will help to identify when a testamentary trust exists and the key modifications and concessions to watch out for. It will explain how distributions to minors are taxed, new integrity rules which can impact on the tax outcome and what happens if income is accumulated within the trust. Key CGT issues will also be considered. 

Registration includes:

  • 1.25 hour live online event with opportunity to ask questions of the presenter 
  • 1.25 accredited CPD hours from the SMSF Association/Financial Advice Association of Australia 
  • Recording and materials available to access for 3 months after the event 
  • Reference guides, slides and case studies 
Michael Carruthers round

Presented by

Michael Carruthers
Tax Director
Knowledge Shop

This webinar is presented by our partners at Knowledge Shop.

Can't attend all sessions live?

It's ok, we provide recordings of all the live sessions so you can catch up later on at a time that suits you. You will have access to the slides and recordings for three months after each event.

Terms and Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Accurium’s written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Accurium may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Accurium reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Accurium directly, with all requests to be considered on a case by case basis by Accurium in its absolute discretion. The General Terms and Conditions can be accessed here.