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10. Under a testamentary trust, all beneficiaries, including those under 18, receive the benefit of the full income tax free threshold, and income above that amount is taxed at normal adult rates.

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A testamentary trust is a trust created by a will. It is generally a discretionary trust – one where the Trustee has full discretion about who benefits, and to what extent, under the trust.

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How does it save tax? A testamentary trust allows the person who controls it to split the income generated by the trust between family members.

  kcllaw.com.au

This is especially relevant for beneficiaries of the testamentary trust who are children (that is, minors under the age of 18) given that children generally do not have any other income and can therefore make full use of the tax free threshold.

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With the tax free threshold of $18,200 in 2013/14, testamentary trusts are even better vehicles for clients because children

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As a result, each Australian resident individual who is a beneficiary of a testamentary trust will receive the full tax free threshold, currently $6,000, and the ordinary marginal rates of tax on distributions of taxable income above that.

  www.equiti.com.au

Testamentary discretionary trusts are becoming increasingly common in Wills and succession planning. The increase in the 2012 Budget of the tax free threshold from $6,000.00 to $18,200.00 makes the use of testamentary discretionary trusts even more attractive.

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Like any trust, a trustee of a well-governed testamentary trust will

  rigolilawyers.com.au

Overview A testamentary trust is a trust created by a will Testamentary trust tax free threshold. It is generally a discretionary trust – one where the Trustee has full discretion about who benefits . .

  fullexams.com