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Deceased estates and tax-effective estate planning: Some key issues 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 21 Jul 22

Effective estate planning can be achieved only with a thorough understanding of the tax consequences of death. This paper covers some of the key tax issues that should be considered when embarking on estate planning for your clients, including:

  • Management of the final year, deceased estate and testamentary trust tax returns
  • Treatment of income and expenses, and capital gains including the Div 128 CGT rollover
  • Thinking of community: charitable giving on death and;
  • The interaction of estate planning with various assets and entities, including succession planning for businesses

Author profile

Prof Miranda Stewart CTA
Prof. Miranda Stewart, CTA, is a Professor at Melbourne Law School, The University of Melbourne and is an honorary Professor at the Tax and Transfer Policy Institute, Crawford School of Public Policy, Australian National University. Recent books include Tax and Government in the 21st Century (Cambridge University Press, 2022), Death and Taxes (Thomson Reuters, 2022) with Michael Flynn KC and Income Taxation: Commentary and Materials (Thomson Reuters, 2023) with Graeme Cooper, Michael Dirkis and Richard Vann. - Current at 27 May 2024
Click here to expand/collapse more articles by Miranda STEWART.

 

This was presented at Yarra Valley Tax Retreat .

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Deceased estates and tax-effective estate planning: Some key issues

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