| Description |
xxviii, 487 pages ; 24 cm |
| Contents |
Ch. 1. Introduction and overview -- Ch. 2. Tax-effective estate planning -- Ch. 3. Compliance obligations and payment of tax -- Ch. 4. Final year receipts of the deceased -- Ch. 5. Final year expenses and losses of the deceased -- Ch. 6. Assets owned by the deceased at death -- Ch. 7. Final year tax offsets of the deceased -- Ch. 8. Taxation of a deceased estate or testamentary trust -- Ch. 9. Receipts of a deceased estate or testamentary trust -- Ch. 10. Expenses and losses of a deceased estate or testamentary trust -- Ch. 11. Distribution or disposal of assets by a deceased estate or testamentary trust -- Ch. 12. Taxation of beneficiaries on receipts and assets directly received -- Ch. 13. Taxation of beneficiaries on receipts from a deceased estate or testamentary trust -- Ch. 14. Expenses of beneficiaries -- Ch. 15. Taxation of beneficiaries on assets distributed from a deceased estate or testamentary trust -- Ch. 16. Beneficiaries dealing in interests in a deceased estate or testamentary trust -- Ch. 17. Philanthropy and tax-effective estate planning |
| Summary |
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. Addresses the recent reforms in the taxation of trusts, as they relate to deceased estates and testamentary trusts. Highlights developments in estate planning, especially regarding business succession and superannuation income streams, including the controversial new administrative approaches being adopted by the Australian Taxation Office. Includes a new chapter on philanthropy and private and public ancillary funds, in light of the growing importance of charitable giving in estate planning. Discusses the withdrawal of Tax Office guidance to executors about their potential liabilities for the deceased's tax obligations |
| Notes |
Table of contents is taken from the published work with the permission of the publisher |
| Bibliography |
Includes bibliographical references and index |
| Subject |
Inheritance and transfer tax -- Australia.
|
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Tax planning -- Australia.
|
| Author |
Stewart, Miranda, 1968-
|
| ISBN |
9780864607249 (paperback) |
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