shopping_cart

Your shopping cart is empty

Deceased estates: A practical perspective paper

Published on 18 Mar 15 by NATIONAL 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
  • absolute entitlement and specific entitlement
  • concessional tax rates
  • equalisation/adjustment clauses
  • capital gains tax 
  • main residence exemption
  • losses - capital and revenue
  • life tenancies
  • family provision claims
  • companies
  • Division 7A issues
  • discretionary testamentary trusts
  • court-authorised wills.

Author profile

Loreena Gillon CTA
Loreena Gillon, CTA, is the Director of Arithmos Chartered Accountants, a niche chartered accounting firm operating in West Perth, and has done so for the past 24 years. Arithmos Chartered Accountants has a client base representing a number of professions, all of whom operate & manage their business affairs through various structures, including Trusts and Self Managed Superannuation Funds. Prior to establishing her chartered accounting practice Loreena worked for accounting firms in the business services area. Loreena’s area of special interest is Deceased Estates, and she is a regular presenter for a number of professional bodies. - Current at 08 November 2021
Click here to expand/collapse more articles by Loreena Gillon.

 

This was presented at 30th National Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions









The Income Tax Assessment Acts: Statutes in senescence

Author(s):  AH (Tony) SLATER

Materials from this session:




The latest on the ATO’s management of tax audits and disputes

Author(s):  Damien BROWNE,  Ashley KING

Materials from this session:












Further details about this event:

 

Copyright Statement
click to expand/collapse