BNR article index

1. When is an estate income tax return required?

2. Who pays tax on estate income?

3. Taxation of testamentary trusts

4. 5 common estate tax traps and tips

5. Main residency exemption and nursing homes

6. Drafting Wills – factoring tax into account when dividing assets among beneficiaries

7. Deceased carried on business GST and ABN registrations must be addressed

8. Superannuation death benefits and transfer balance caps

9. PCG 2019/5 extension of the two-year period on the sale of a deceased’s main residence

10. CGT on properties acquired by the deceased pre-September 1985

11. Superannuation death benefits Q&A

12. Superannuation death benefits Part 1

13. Superannuation death benefits Part 2

14. Death Benefits – Defence force and Police personnel

15. Case study – Parents living overseas agreed ‘Death benefit dependants’

16. Gifts to foreign residents – usual rollover does not apply

17. Lump sum payments from foreign superannuation funds

18. Testamentary charitable trusts reporting obligations for ACNC

19. Estate assets passing to a testamentary charitable trust

20. Superannuation – Payment of death benefits to estate

21. A sense of entitlement – understanding the difference for tax purposes between absolute, present and specific entitlement

22. Accessing trust capital gains flowchart

23. Tax changes relating to a minor’s share of trust income

24. Trust accounting

25. Small business CGT exemptions in deceased estates

26. When two units of accommodation regarded as one dwelling for main residence exemption purposes

27. Can I deduct fees for managing tax affairs of deceased?

28. Examples of BNR advocacy

29. Trading stock and deceased estates

30. Don’t demolish your main residence exemption

31. Helping LPRs find certainty

32. Executor’s commission – income tax and GST issues

33. Helping LPRs finding certainty – rulings

34. Trustee fettering of discretions

35. The importance of cost base records

36. Dealing with a company connected to an estate

37. Tax exempt residuary beneficiaries

38. Testamentary charitable trusts: annual ACNC reporting obligations

39. Estates and cryptocurrency

40. Special disability trusts

41. Changes to CGT implications for granny flats from 1 July 2021

42. Removal of Special Purpose Financial Statements for certain ‘For-Profit’ private sector entities

43. Medicare levy

44. Adjacent land

45. Interest payable on testamentary gifts

46. Tax losses and capital losses

47. Student loans and death

48. Remember inheritances affect your Centrelink benefits!

49. ATO view unclear about who is expected to benefit from a death benefit paid to an estate

50. Capital gain or loss if beneficiary pays executor an amount in respect to the transfer of an estate asset