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CGT the case study way: death - the ultimate rollover
Published on 24 Mar 99 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper uses practical 'real death' examples of the CGT position of the deceased, the estate and the beneficiaries : scope of assets covered by the rollover; in specie distributions; joint assets; life estates and testamentary trusts; beneficiaries purchasing estate assets
Author profile
Arlene Macdonald CTA-Life
Until her recent retirement, Arlene was a Barrister at the South Australian Bar for 17 years. Prior to this she spent 8 years at the Australian Government Solicitor's Office, and several years at the ATO and the Commonwealth Ombudsman's office. At the Bar she appeared and advised in a wide range of Commonwealth and State tax disputes concerning income tax, CGT, GST, stamp duty, payroll tax, land tax and other tax issues. Arlene is experienced in acting for the Commissioner of Taxation and for the range of taxpayers who were in dispute with the revenue authorities or who needed advice on how tax law applies in their case. She has a passion for legal education, especially in tax and trust law. She was awarded life membership of The Tax Institute in 2010 particularly for her work over many years in organising, promoting and providing education through The Tax Institute. She has written a vast number of papers and articles and is a highly sought after speaker.
- Current at
16 February 2015
This was presented at 14TH NATIONAL CONVENTION: CONQUERING THE TAX WILDERNESS .
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Individual sessions
Trust Losses and Family Trust Elections
Author(s): Glen BARTONMaterials from this session:
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Distributions of Income from Trusts
Author(s): Rob JEREMIAHMaterials from this session:
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Global Challenges
Author(s): David KRASNOSTEINMaterials from this session:
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Goodwill and Rollovers
Author(s): Graeme S COOPERMaterials from this session:
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Death - the Ultimate Rollover
Author(s): Arlene MACDONALDMaterials from this session:
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Creative Rollovers
Author(s): Chris EVANSMaterials from this session:
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Compensation Payments
Author(s): Graeme COTTERILLMaterials from this session:
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