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2018 Death … and Taxes Symposium

Published on 19 Jul 2018 | Took place at Sofitel Gold Coast, Broadbeach, QLD

This event covered the important topic of taxation issues arising in the event of death and through the administration of an estate. This two-day event gave practical guidance to employ as an adviser in these situations.

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Individual sessions

Incapacity issues: Powers of attorney, wills, super and binding nominations

Author(s):  Caite Brewer

This paper covers:

  • identifying incapacity
  • the tests of capacity
  • when is a medical assessment required?
  • undue influence and attorneys
  • practical issues
  • an attorney’s power to make or renew a binding death benefit nomination for a principal
  • disasters.
Materials from this session:

Death in the new world, post-superannuation reform

Author(s):  Neal DALLAS,  Chris WYETH

This paper covers:

  • the 2016 Budget changes
  • contributions
  • who can receive a superannuation death benefit?
  • taxation of death benefits
  • intersection with wills and insurance.
Materials from this session:

Focusing on loans

Author(s):  Thomas TULLEY

This paper covers:

  • case study
  • commercial debt forgiveness
  • Division 7A loans
  • capital gains tax issues
  • navigating the hurdles.

 

Materials from this session:

Issues with life estates

Author(s):  Michael FLYNN

This paper covers:

  • life estate – an estate in land that endures until the death of the person upon whom it is conferred or some specified person (“purautre vie”)
  • most often created by will
  • a common trigger for CGT liability is surrender of a life estate
  • application of CGT to life estates before TR 2006/14 was very uncertain
  • how CGT rules apply generally to deceased estates
  • TR 2006/14 and PS LA 2003/12
  • examples illustrating application of TR 2006/14
  • surrender of interest in main residence
  • application of rules to more complex estates.
Materials from this session:

Workshop: Dealing with the business of estate administration

Author(s):  Peter J MCKNOULTY

This paper is a case study covering the following:

  • Jones family tree
  • Jones family holdings
  • core facts
  • loss of capacity
  • John and Mary’s Wills
  • John dies
  • Mary dies
  • superannuation
  • family adviser and executor
  • how could John and Mary have structured their affairs to achieve their objectives?
  • international Issues.
  • practical and administration issues.
Materials from this session:

Practical legal ethics for the adviser

Author(s):  David W MARKS

This presentation covers:

  • ethics – for everyone
  • initial attendance 
  • charging clause in a will / EPA 
  • the final reckoning?

 

 

Materials from this session:

Helping my client make the best decisions with home, retirement and residential care

Author(s):  Greg Roberts

This paper covers:

  • aged care assessment
  • costs of aged care
  • living arrangements
  • changing living arrangements
  • home care packages program
  • retirement villages
  • reasons for entering aged care.
Materials from this session:

Tax liabilities – Who is responsible

Author(s):  Lyn Freshwater

This presentation covers:

  • the current position – what is an LPR’s liability?
  • practical compliance guideline PCG 2017/D12
  • practical strategies.

 

Materials from this session:

International issues in situations where assets are located overseas, beneficiaries are residing overseas, or even your client dies overseas

Author(s):  Denise HONEY

This presentation covers:

  • key concepts
  • cross-border estates – key variables
  • main residence changes
  • access to FITOs
  • foreign tax watch-outs.
Materials from this session: