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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 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 21 years. Her practice has a client base of predominantly professionals, all of whom operate & manage their 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. - Current at 22 May 2018
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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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