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CGT the case study way: death - the ultimate rollover

Published on 24 Mar 99 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper uses practical 'real death' examples of the CGT position of the deceased, the estate and the beneficiaries : scope of assets covered by the rollover; in specie distributions; joint assets; life estates and testamentary trusts; beneficiaries purchasing estate assets

Author profile:

Author Photo - Arlene Macdonald CTA-Life
Arlene Macdonald CTA-Life
Until her recent retirement, Arlene was a Barrister at the South Australian Bar for 17 years. Prior to this she spent 8 years at the Australian Government Solicitor's Office, and several years at the ATO and the Commonwealth Ombudsman's office. At the Bar she appeared and advised in a wide range of Commonwealth and State tax disputes concerning income tax, CGT, GST, stamp duty, payroll tax, land tax and other tax issues. Arlene is experienced in acting for the Commissioner of Taxation and for the range of taxpayers who were in dispute with the revenue authorities or who needed advice on how tax law applies in their case. She has a passion for legal education, especially in tax and trust law. She was awarded life membership of The Tax Institute in 2010 particularly for her work over many years in organising, promoting and providing education through The Tax Institute. She has written a vast number of papers and articles and is a highly sought after speaker. Current at 16 February 2015 Click here to expand/collapse more articles by Arlene MACDONALD.
 

This was presented at 14TH NATIONAL CONVENTION: CONQUERING THE TAX WILDERNESS.

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Individual sessions

Trust Losses and Family Trust Elections

Author(s):  Glen BARTON

Materials from this session:

Distributions of Income from Trusts

Author(s):  Rob JEREMIAH

Materials from this session:

Global Challenges

Author(s):  David KRASNOSTEIN

Materials from this session:

Goodwill and Rollovers

Author(s):  Graeme S COOPER

Materials from this session:

Death - the Ultimate Rollover

Author(s):  Arlene MACDONALD

Materials from this session:

Creative Rollovers

Author(s):  Chris EVANS

Materials from this session:

Compensation Payments

Author(s):  Graeme COTTERILL

Materials from this session:

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