Tax & Deceased Estates

Tax & Deceased Estates
This webinar focuses on taxation issues during the phases of deceased estate administration.

Australia has an idiosyncratic tax régime for deceased estates, with a combination of pitfalls and concessions for executors and administrators to consider. This webinar focuses on taxation issues during the phases of deceased estate administration.

The estate administration process

  • Identifying assets & liabilities
  • Grant of probate v letters of administration
  • Estate asset allocation & division

Income tax & deceased estates

  • Accumulation – initial administration
  • Receipt of superannuation death benefits & adjustment clauses
  • Streaming of estate income, eg franked dividends

CGT & deceased estates

  • Extension provisions – main residence exemptions
  • Transfers to beneficiaries – pre & post death acquired assets
  • Non-resident beneficiaries

Life interests & testamentary trusts

  • Commencing, disclaiming & surrendering life interests
  • Funding special disability trusts
  • Commencing beneficiary controlled testamentary trusts


CPD hours: 1.5
Price: $129 for member, $155 for non-member
Certification is provided upon completion

Presented by: Allan Swan


Allan Swan works with private clients and their accounting, financial advisors and legal practitioners relating to the legal aspects of Preventative Law. Allan also provides practitioner training and speaking services, is an instructor for the Leo Cussen Centre for Law, the Law Institute of Victoria and other professional bodies and is also a director of the Law Institute of Victoria. Allan has 3 specialist accreditations, namely as a Chartered Tax Advisor, Trust and Estate Practitioner, and an Accredited SMSF Specialist TM. Allan holds degrees in Law and Economics and a Graduate Diploma in Financial Services.
31/07/2018 11:00 AM - 31/07/2018 12:30 PM
Online, Australia

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