Tax and Deceased Estates

Tax and Deceased Estates

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Tax and Deceased Estates
Wednesday, 21 August 2024 | 10:00am - 12:00pm | By Webinar only
2 CPD units (Professional Skills)

Presenter: Allan Swan, Estate Planning Equation - Preventative Law

Australia has an idiosyncratic tax régime for deceased estates, with a combination of pitfalls and concessions for executors and administrators to consider. This webinar focuses on taxation issues during the phases of deceased estate administration with a particular focus on each of the below areas:

The estate administration process
  • Identifying assets and liabilities
  • Grant of probate v Letters of administration
  • Estate asset allocation & division
Income tax & deceased estates
  • Accumulation - initial administration
  • Receipt of superannuation death benefits & adjustment clauses
  • Streaming of estate income, eg franked dividends
CGT & deceased estates
  • Extension provisions - main residence exemptions
  • Transfers to beneficiaries - pre & post death acquired assets
  • Non-resident beneficiaries
Life interests & testamentary trusts
  • Commencing, disclaiming & surrendering life interests
  • Funding special disability trusts
  • Commencing beneficiary controlled testamentary trusts


Registration Fees:
Platinum / GDLP: $75
Members (admitted more than three years): $160
Members (Junior - admitted less than three years): $120
Non-Members: $240
Other: Login to see your registration fee


Wednesday, 21 August 2024

10:00 AM - 12:00 PM ACDT

The Law Society of South Australia
Level 10, Terrace Towers
178 North Terrace
Adelaide SA 5000