Taxation Aspects of Deceased Estates & Estate Planning - September 2020 (3 Hours of CPD)

Everyone will eventually pass away. Most of them will leave assets. Most individuals dealing with a deceased estate will have little or no experience doing it. 

Primarily they will seek advice from a solicitor but in many instances they also need the input of an accountant. Most of us will rarely deal with deceased estates but we could all expect to have them as clients occasionally. 

There is also some great planning that can revolve around minimising taxes whilst maintaining control of deceased estates. 

This masterclass will examine the taxation of deceased estates, including recent legislative changes, rulings and court judgements pertaining to the same:

• Legal nature of deceased estates
• The various phases of existence for deceased estates
• Key income tax principles relevant to deceased estates
• Overview of the capital gains tax principles relevant to deceased estates
• Tax treatment of minor beneficiaries of deceased estates
• Moving assets around to and from deceased estates: Div 152 and other issues – tax position of related entities
• Tax of superannuation death benefits
• Business succession - tax issues in funding the transfer
• Taxation of testamentary trusts - splitting and merging testamentary trusts

What's Included?

• 90 Days of Recording Access (Unlimited Views)
• Instant access to the recording and slides
• 3 hours of CPD + Certificate
  
• Included Q&A session