Special Tax Topics 2025-2026 - Issues to consider for High Wealth Individuals (HWIs) over 55

This session explores the common tax issues faced by high-wealth individuals such as pre-1997 loans, pre 2009 UPEs, high Division 7A loans, death taxes and tax traps on succession planning.

Upon successful completion of this topic, learners should be able to:

• Identify the risks of carrying high Division 7A loans (including pre-1997 loans) into your advancing years
• Identify trust issues for ageing Australians, such as pre-2009 UPEs
• Determine and quantify any liability for ‘death taxes’ within the superannuation environment
• Recognise the common tax traps that arise with succession planning, including Family Trust Elections.

This session forms part of the Special Tax Topics Series . These detailed sessions have been specifically designed for an online platform to ensure training is informative, immersive and engaging.

These sessions will:

• Ensure you get the critical knowledge you need while minimising your time out of the office
• Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early
• Help you avoid any possible traps and pitfalls
• Give you answers to the questions most relevant to you

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

Continuing Professional Development Hours

All sessions covered in our Special Tax Topics Series constitute verifiable CPD for CA ANZ and are likely to meet the Tax Practitioners Board’s CPD requirements.

Related packages

Looking for more? Our Essential Tax Updates perfectly complement these special topic sessions.