Tax and Deceased Estates

Tax and Deceased Estates
This webinar will focus on taxation issues during the phases of deceased estate administration, particularly relating to pitfalls and concessions for executors and administrators to consider.
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

 
When
21/08/2024 10:00 AM - 12:00 PM
Where
The Law Society of South Australia Level 10, Terrace Towers 178 North Terrace ADELAIDE SA 5000 AUSTRALIA

Program


Wednesday, 21 August 2024

Description
Time
10:00 AM - 12:00 PM
21/08/2024 10:00 AM

 

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