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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 2023 Deceased Estates Specialist tax issues for deceased estates
Executor’s personal liability for the tax debts of the deceased

In this section of the notes we consider the executor’s personal liability for the tax debts of the deceased under the following broad headings:

  • Overview of an executor’s personal liability for tax debts of the deceased
    and the deceased estate.
  • ‘Safe harbour’ from ATO recovery action – PCG 2018/4.

Chapters and Articles in 2023 Deceased Estates