Death, estates and navigating the ATO
Published Date: 24 Apr 2026
Managing a client’s affairs after death is both a sensitive and technically challenging exercise. For tax practitioners, it marks the start of a detailed administrative and legislative workflow. This article offers a practical roadmap for handling the tax obligations of deceased estates within private group structures, examining how estate administration interacts with CGT, Div 7A of the Income Tax Assessment Act 1936 (Cth), and broader commercial considerations. It equips advisers with the specific guidance needed to navigate the journey from the date of death through to the ultimate distribution of assets.
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
Details
- Published By: Sally Preston
- Published On:24 Apr 2026
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
Copyright Statement
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags
Share this page