Tax and Deceased Estates - Webinar Recording



Presented by: Allan Swan

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

Recorded on Tuesday, 31 July 2018

1.5 CPD Hours

 
2018 Tax and Deceased Estates


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