Deceased estates – CGT main residence issues paper

Ian Raspin CTA

Ian Raspin, CTA, is the Managing Director of BNR Partners and has specialised in the taxation of deceased estates since 2000. He commenced his career in public practice in Tasmania working predominantly with SME’s, prior to ‘migrating’ to Australia in 1998 and commencing his career with BNR Partners. BNR was named the 2019/20 global winner of ‘mid-sized accounting firm of the year’ in the prestigious Society of Trust and Estate Practitioners private client awards held in London. Ian is recognised both nationally and internationally on Australian estate taxation matters. He is both a published author on estate taxation and a frequent presenter at both legal and accounting conferences and events, including for various Law Societies, the Society of Trusts and Estate Practitioners (STEP), CPA Australia, the Tax Institute and the College of Law. Ian also regularly provides in-house training sessions for legal firms and trustee companies, and consults with professional bodies, regulators and the private sector on estate taxation issues. He is actively involved in the professional arena and was a 2017 finalist in the Tax Institute of Australia’s SME Tax Advisor of the year Awards and the recipient of CPA Australia’s 2016 Henry Fox Award for services to Public Practice. Ian is a fellow of both CPA Australia, and of Chartered Accountants Australia and New Zealand, he is also a Certified Tax Advisor of the Taxation Institute of Australia, a registered Practitioner of the Society of Trusts and Estate Practitioners and a graduate member of the Australian Institute of Company Directors. Ian is a current sitting member of CPA Australia Taxation Centre of Excellence, and the Chair of the Society of Trust and Estate Practitioners Australia Limited. He also sits on the Planning Advisory Committee for the College of Law. - Current at 05 February 2026

Robyn Jacobson CTA

Robyn Jacobson, CTA, is the Senior Advocate at The Tax Institute. She is an avid advocate, social media commentator, columnist, blogger, webcaster, presenter and the host of The Tax Institute’s TaxVibe podcast. She is also frequently quoted in the media. In her role as Senior Advocate, Robyn champions improvements to our tax system, with a focus on SMEs and supporting practitioners. Robyn regularly consults with the Treasury, ATO and professional bodies on technical issues, including as Co-Chair of the ATO’s Tax Practitioner Stewardship Group and a member of various other working groups Robyn has more than three decades in the profession, including a public practice background and more than 20 years guiding the profession in her various roles as a professional tax trainer. Robyn is a Chartered Tax Adviser of The Tax Institute, and a Fellow of both CA ANZ and CPA Australia. - Current at 10 April 2025

Lyn Freshwater

Lyn Freshwater is a Senior Tax Advisor with BNR Partners and provides written advice on complex estate and trust matters. She commenced with BNR in 2019 after a lengthy ATO career where she gained considerable experience as an administrator particularly in the context of the capital gains tax and trust provisions. Some of her career highlights include instructing on the drafting of the scrip-for-scrip rollover provisions and streaming rules for capital gains and franked dividends, authoring various pieces of public advice such as PS LA 2003/12 (about the meaning of legal personal representative (LPR)), TR 2006/14 (about life and remainder interests), TR 2010/D1 (about income of a trust estate), PCG 2018/4 (about the liabilities of an LPR), developing ATO views in various litigation cases such as Electnet and Sandini and acting as Secretariat of the Trust Consultation Sub-group. Lyn is a member of the STEP Advocacy Committee. She has also written and taught a course about death and taxation for the College of Law. - Current at 12 July 2024