2023 Deceased estates

Deceased estate taxation: Frankenstein’s monster?

Published Date: 2 Nov 2023


The taxation of deceased estates sits at the intersection of succession and trust taxation laws. As wills and estates become more complex, so to do the related tax issues. Given that executors may be personally liable for payment of the deceased’s outstanding tax and that of their estate, the complexity can become the stuff of nightmares. Those nightmares are made worse by the general uncertainty that exists in relation to the application of the tax law and the lack of guidance from the ATO as to how it believes the law operates. With the increasingly rapid changes to people’s personal circumstances, for example, through migration, greater wealth and asset mix, those nightmares are not likely to abate. This article considers some specific complexities that arise in scenarios that are not uncommon.

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2023 Deceased estates

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