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Death and taxes paper
Published on 14 Nov 12 by VICTORIAN DIVISION, THE TAX INSTITUTE
The current significant level of inter-generational wealth transfers makes Death & Taxes a highly relevant topic. In this paper, Michael Flynn, CTA will discuss issues that may arise in administering deceased estates. Michael addresses the following topics:
- when are beneficiaries presently entitled to estate income?
- Commissioner of Taxation recovering estate tax liabilities personally from executors (Barkworth Olives Management)
- tax consequences of realising assets
- varying the terms of a will after death
- CGT event K3 and distributing assets to tax exempt and nonresident beneficiaries.
Author profile
Michael Flynn QC CTA-Life
Michael Flynn, CTA-Life, is a Barrister specialising in taxation and was National President of The Tax Institute in 2014. He was chair of the organising committee of the National Infrastructure Conference in 2015 and 2016. Michael has appeared before the Federal Court and the High Court in many cases on behalf of both taxpayers and the Commissioner. Michael has been a member of various committees of The Tax Institute for over 20 years, including Victorian State Council (he is a past State Chair) and National Council. He lectures in the postgraduate program at Melbourne University and is President of the Tax Bar Association.
- Current at
20 April 2017
Individual sessions
Death and taxes
Author(s): Michael FLYNNMaterials from this session:
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