Estate planning Succession 2019

Administering deceased estates " A practical perspective

Source: Western Australia

Published Date: 21 Feb 2019

 

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This paper covers:

  • planning for incapacity or death
  • control of the assets
  • practical issues for the professional executor
  • joint tenants vs. tenants in common
  • deceased estates and the distribution of assets
  • income tax
  • accounts
  • present entitlement
  • absolute entitlement and specific entitlement
  • concessional tax rates
  • equalisation/adjustment clauses
  • capital gains tax
  • CGT and the non-resident beneficiary
  • main residence exemption
  • losses " capital and revenue.

Individual Session

Administering deceased estates - A practical perspective

Author(s): Loreena Gillon

Details

  • Published By: Loreena Gillon
  • Published On:21 Feb 2019
  • Took place at:Crown Perth, Perth

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Estate planning Succession 2019

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