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Emerging international issues paper

Published on 18 Jun 20 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • core concepts
  • residence of legal personal representative
  • residence of beneficiaries
  • main residence changes.

Author profiles

Lyn Freshwater
Lyn is a Senior Tax Advisor with BNR Partners and provides written advice on complex estate and trust matters. She commenced with BNR in 2019 after a lengthy ATO career where she gained considerable experience as an administrator particularly in the context of the capital gains tax and trust provisions. Some of her career highlights include instructing on the drafting of the scrip-for-scrip rollover provisions and streaming rules for capital gains and franked dividends, authoring various pieces of public advice such as PS LA 2003/12 (about the meaning of legal personal representative (LPR)), TR 2006/14 (about life and remainder interests), TR 2010/D1 (about income of a trust estate), PCG 2018/4 (about the liabilities of an LPR), developing ATO views in various litigation cases such as Electnet and Sandini and acting as Secretariat of the Trust Consultation Sub-group. Lyn is also a member of the STEP Advocacy Committee. - Current at 03 December 2020
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Ian Raspin CTA
Ian Raspin, CTA, is the Managing Director of BNR Partners, who have specialised nationally in the taxation of deceased estates since 2000. He is recognised both nationally and internationally on Australian estate taxation matters, being a published author on estate taxation and a frequent presenter at both legal and accounting conferences. Ian regularly consults with professional bodies, regulators and the private sector on estate taxation issues. Ian is a Certified Tax Advisor of The Tax Institute, a fellow of CPA Australia, a member of Chartered Accountants Australia and New Zealand and a registered practitioner of the Society of Trust and Estate Practitioners. Ian is also member of CPA Australia Taxation Centre of Excellence and a director of the Society of Trust and Estate Practitioners Australia Limited. - Current at 16 September 2020
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