BNR article index1. When is an estate income tax return required?2. Who pays tax on estate income?3. Taxation of testamentary trusts4. 5 common estate tax traps and tips5. Main residency exemption and nursing homes6. Drafting Wills – factoring tax into account when dividing assets among beneficiaries7. Deceased carried on business GST and ABN registrations must be addressed8. Superannuation death benefits and transfer balance caps9. PCG 2019/5 extension of the two-year period on the sale of a deceased’s main residence10. CGT on properties acquired by the deceased pre-September 198511. Superannuation death benefits Q&A12. Superannuation death benefits Part 113. Superannuation death benefits Part 214. Death Benefits – Defence force and Police personnel15. Case study – Parents living overseas agreed ‘Death benefit dependants’16. Gifts to foreign residents – usual rollover does not apply17. Lump sum payments from foreign superannuation funds18. Testamentary charitable trusts reporting obligations for ACNC19. Estate assets passing to a testamentary charitable trust20. Superannuation – Payment of death benefits to estate21. A sense of entitlement – understanding the difference for tax purposes between absolute, present and specific entitlement22. Accessing trust capital gains flowchart23. Tax changes relating to a minor’s share of trust income24. Trust accounting25. Small business CGT exemptions in deceased estates26. When two units of accommodation regarded as one dwelling for main residence exemption purposes27. Can I deduct fees for managing tax affairs of deceased?28. Examples of BNR advocacy29. Trading stock and deceased estates30. Don’t demolish your main residence exemption31. Helping LPRs find certainty32. Executor’s commission – income tax and GST issues33. Helping LPRs finding certainty – rulings34. Trustee fettering of discretions35. The importance of cost base records36. Dealing with a company connected to an estate37. Tax exempt residuary beneficiaries38. Testamentary charitable trusts: annual ACNC reporting obligations39. Estates and cryptocurrency40. Special disability trusts41. Lost trust deed?
