Death & Taxes: Tax Effective Estate Planning Lawbook Online

Death & Taxes: Tax Effective Estate Planning Lawbook Online

By Michael Flynn, Miranda Stewart


Price: N/A

Date: 16/10/2009

Code: 41167573

Thomson Reuters, AUSTRALIA

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Death & Taxes: Tax Effective Estate Planning Lawbook Online

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Online Death & Taxes: Tax Effective Estate Planning Lawbook Online 16/10/2009 41167573 N/A


Death & Taxes: Tax Effective Estate Planning is a rigorous and accessible guide to the tax consequences of death in Australia, including income tax, CGT, GST, state and territory duties and land tax.

Death & Taxes: Tax Effective Estate Planning will help you to plan and prepare better outcomes for your clients through an enhanced understanding of the impact of tax laws on all assets controlled by an individual at death. This consolidated guide to managing the affairs of the deceased will give you the confidence to advise on estate planning and the tax consequences of death.

The new edition:

  • Explains the consequences of the Government's abandonment of proposed legislative changes to the capital gains tax treatment of deceased estates and testamentary trusts, and the treatment of franking credits flowing through life estates;
  • Discusses in detail the new guidance issued by the Austtralian Taxation Office for executors and administrators of deceased estates, and trustees of testamentary trusts, in administering, paying tax and potential liabilities in compliance;
  • Highlights recent developments in estate planning, especially regarding superannuation income streams, including the controversial new interpretive approach adopted by the Australian Taxation Office;
  • Includes significant revisions to the chapter on philanthropy and private and public ancillary funds, taking account of the new definition, regulation and tax changes for charities and deductible gifts;
  • Includes new sections on executors' personal tax obligations and identifying when an estate has been fully administered.


  • Examines the impact of taxation upon death with coverage of income tax, CGT, GST, various State and Territory duties & land tax
  • Provides guidance on tax law applicable to the deceased, the estate, testamentary trusts & beneficiaries
  • Guidance on tax planning strategies to take full advantage of tax law provisions, tax exemptions and tax concessions
  • Extensive use of examples to demonstrate how the law is put into practice

Table of Contents

  • Part 1: Introduction, Overview and Estate Planning · Introduction and overview · Tax-effective estate planning 
  • Part 2: Finalising the tax affairs of a deceased individual · Compliance obligations and payment of tax · Final year receipts of the deceased · Final year expenses and losses of the deceased · Assets owned by the deceased at death · Final year tax offsets of the deceased 
  • Part 3: Taxation of deceased estates and testamentary trusts · Taxation of a deceased estate or testamentary trust · Receipts of a deceased estate or testamentary trust · Expenses and losses of a deceased estate or testamentary trust · Distribution or disposal of assets by a deceased estate or testamentary trust 
  • Part 4: Taxation issues for beneficiaries of deceased estates· Taxation of beneficiaries on receipts and assets directly received · Taxation of beneficiaries on receipts from a deceased estate or testamentary trust · Expenses of beneficiaries · Taxation of beneficiaries on assets distributed from a deceased estate or testamentary trust · Beneficiary dealings in interests in a deceased estate or testamentary trust
  • Part 5: Philanthropy and tax-effective charitable giving · Philanthropy and tax-effective estate planning
  • Appendices - Table of Statutes · Table of Cases · Rulings and determinations table · Useful contacts · Tax rates · Index

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