GEN014.doc
This article discusses how to provide for future generations tax-effectively through structures such as child pensions and testamentary trusts. It emphasises the importance of estate planning.
For previous generations of Australians, retirement usually meant ceasing work and hoping to live long enough to qualify for the age pension. Apart from the family home and personal belongings there were usually no substantial assets to leave behind for children or other family members. Superannuation has changed all of that.
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