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Deceased estates: A practical perspective paper


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 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
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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:


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