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My Client the Deceased: When two certainties collide 'death' and 'taxes'

Published on 04 Jun 04 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers the following tax issues in estate planning:
- what are the general tax positions for the different taxes on death for both Will maker and beneficiaries? What are the confessional or punitive treatment?
- how does the 'rollover' operate? Is it merely a deferral, or a hidden burden? When is capital gain useful? What if there are losses?
- what is the difference between a CGT liability and the quantum of the liability (which may be minimal or insignificant)? Does it matter now that individuals and trusts are generally entitled to a 50% discount on capital gains made?
- why is adequate record keeping for CGT and other purposes even more important?

Author profile:

Arlene MACDONALD

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This was presented at My Client the Deceased .

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When two certainties collide 'death' and 'taxes'

Author(s):  Arlene MACDONALD

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Peace of Mind Checkup

Author(s):  Peter NETTLETON

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