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A practical perspective paper

Published on 30 Jul 14 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • practical Issues for the professional executor
  • death & the will
  • securing the assets
  • probate, collection of assets & paying debts
  • joint tenants vs tenants in common
  • deceased estate, income tax obligations and the distribution of assets
  • income tax
  • accounts
  • present entitlement
  • concessional tax rates
  • capital gains tax
  • main residence exemption
  • losses – capital and revenue
  • life tenancies
  • companies
  • superannuation and life insurance policies
  • testamentary trusts
  • potential conflict of interest.

Author profile:

Loreena Gillon CTA
Loreena operates a Chartered Accounting firm in West Perth, and has done so for the past 18 years. Her practice has a client base of predominantly professionals including medical practitioners, solicitors, engineers and architects, all of whom operate through various structures, including Self Managed Superannuation Funds. Prior to establishing her practice, Loreena worked for accounting firms in the business services area. Loreena currently sits on the WA State Convention Committee and WA State Council and is a regular presenter for The Tax Institute. Current at 10 July 2015 Click here to expand/collapse more articles by Loreena Gillon.
 

This was presented at Deceased Estates.

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Individual sessions


Discretionary testamentary trusts, special disability trusts and equalisation clauses in wills

Author(s):  Sally BRUCE

Materials from this session:

Further details about this event:

 

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