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Estate income and administration – who is entitled and who bears the cost? paper

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Published on 01 Sep 22 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers forensic examination of the taxation of the income of a deceased estate, with a discussion of the principles established in FCT v Whiting (1943) 68 CLR 199 and the Commissioner’s administrative views in Taxation Ruling IT 2622. 

Author profile

Michael Flynn KC CTA-Life
Photo of author, Michael FLYNN Michael Flynn KC, CTA (Life), is a Barrister at Owen Dixon Chambers West, specialising in taxation, and was National President of The Tax Institute in 2014. Michael has appeared in many leading taxation cases in the Federal Court and the High Court and has been a member of various committees of The Tax Institute over the past 25 years. - Current at 30 November 2023
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This was presented at Death & Taxes Conference .

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Individual sessions

Estate income and administration – who is entitled and who bears the cost?

Author(s):  Michael FLYNN

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