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Disclaimer
These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.

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Notes Online Home 2019 Deceased Estates The NTAA guide to CGT and death

In this chapter of the seminar notes we take a look at the NTAA guide to CGT and death. In particular, the following:

  • Determining CGT consequences on death
  • The main residence exemption after death
  • Death and CGT – Lulu Morte
  • Death and the small business concessions

Chapters and Articles in 2019 Deceased Estates

Administration issues for deceased estates

Initial responsibilities of an executor

Administration of the deceased estate

Should accountants act as executors?

Checklist for administering a deceased estate

Advanced NTAA guide to superannuation planning and death

Getting superannuation death benefits to the right people

Practical tips and traps with Binding Death Benefit Nominations

Superannuation death benefits in a post-super reform environment

Planning strategies with super death benefits

Customising a Will to meet the client’s needs

Practical considerations when assisting clients with their Will

Challenging the ‘validity’ of a Will

Challenges to a valid Will

Essential issues to consider with clients nominating a Power of Attorney

Dealing with a deceased person’s income tax affairs

Notifying the ATO of a person’s death

A guide to preparing the ‘date of death’ income tax return

Preparing tax returns for a deceased estate

Passing on control of family entities

Advanced planning for the transfer of family wealth – plan early

Protecting control of assets held in a discretionary trust

Dealing with unpaid present entitlements

Planning with testamentary trusts

Using testamentary trusts as key planning tool

Tax implications with testamentary trusts

Intergenerational wealth transfers

Specialist tax issues for deceased estates

Key tax issues on the death of a partner

Dealing with GST issues on a client’s death

NEW ATO Guidelines on executors’ personal liability for the tax debts of the deceased

Is an executor subject to the new CGT withholding rules?

Can an executor ever make ‘downsizer contributions’?

The death of a shareholder and Division 7A

The NTAA guide to CGT and death

Determining CGT consequences on death

The main residence exemption after death

Death and CGT – Lulu Morte

Death and the small business concessions