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A practical perspective paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 30 Jul 14 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

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
  • concessional tax rates
  • capital gains tax
  • main residence exemption
  • losses – capital and revenue
  • life tenancies
  • companies
  • superannuation and life insurance policies
  • testamentary trusts
  • potential conflict of interest.

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 27 years. Arithmos Chartered Accountants has a client base representing a number of professions, all of whom operate & manage their business 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. Loreena’s area of special interest is Deceased Estates, and she is a regular presenter for a number of professional bodies. - Current at 25 September 2024
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This was presented at Deceased Estates .

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Individual sessions

A practical perspective

Author(s):  Loreena Gillon

Materials from this session:

Death and SMSF

Author(s):  Greg BENTLEY

Materials from this session:

Discretionary testamentary trusts, special disability trusts and equalisation clauses in wills

Author(s):  Sally BRUCE

Materials from this session:

Further details about this event:

 

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