STEP Tasmania
“Interactions with the ATO”
NSW Law Society
NSW Law Society
7 August 2024 Pitfalls for solicitors and executors in administration including consideration of charities seeking to take assets embedded with GGT in specie.
ABC 7:30 Report on BNR Business Accountants (18 October 2022)
ABC 7:30 Report on BNR Business Accountants (18 October 2022)
On 18th October 2022 a story aired on ABC’s 7:30 Report concerning Australians being scammed out of their superannuation savings. Part of this story referred to a Melbourne based accounting practice named BNR Business Accountants, who were seemingly engaged to...
Tax and Super Australia, webinar, 30 July 2021,
Tax and Super Australia, webinar, 30 July 2021,
Deceased Estates (advanced)
CPA Australia – Public Practice Retreat Lorne 19 -21 May 2021
CPA Australia – Public Practice Retreat Lorne 19 -21 May 2021
Taxation of Deceased Estates for Estate Practitioners.
Tax Institute of Australia
Tax Institute of Australia
Death and Tax Symposium – “International aspects of taxation within Deceased Estates and Testamentary Trusts”
CPA Australia, Hong Kong Branch
CPA Australia, Hong Kong Branch
Joint session with Bryan Mitchell of Mitchell Solicitors
STEP SA – ‘ Helping LPRs Find Certainty’ 3 May 2021
STEP SA – ‘ Helping LPRs Find Certainty’ 3 May 2021
Joint session with Bryan Mitchell of Mitchell Solicitors
Blue Mountains Law Society Succession Conference
Blue Mountains Law Society Succession Conference
“Taxation of Estates with International Connections”
ACT Law Society Conference
ACT Law Society Conference
“The Australian Tax Pitfalls of Administering an Estate with International Connections”
Explanation of cash flow assistance for businesses
Explanation of cash flow assistance for businesses
On 22 March 2020 the Federal Government announced that it would provide a tax free payment of up to $100,000 for eligible small and medium sized businesses that employ workers who withhold Pay As You Go (PAYG) tax from salary and wages. Equivalent relief will also...
Legalwise 5th annual estate planning programme for accountants
Legalwise 5th annual estate planning programme for accountants
Death & Taxes: some practical discrete issues
Commissioner finalises discretion on extended two-year period to sell dwellings of a deceased estate
Commissioner finalises discretion on extended two-year period to sell dwellings of a deceased estate
On 27 June 2019 the Commissioner of Taxation issued the Practical Compliance Guideline PCG 2019/5 to provide an executor (or beneficiary) of a deceased estate with a safe harbour that can be relied upon if a dwelling of a deceased cannot be sold and settled within...
Significant proposed Division 7A changes
Significant proposed Division 7A changes
Introduction BNR Partners regularly consults on the potential impact of Division 7A of the Income Tax Assessment Act (1936) on its clients including private companies that form part of a deceased estate. To recap, Division 7A ensures that the making of a payment or...
AAT decision stands despite taxpayer’s death
AAT decision stands despite taxpayer’s death
AAT decision stands despite taxpayer’s death The Administrative Appeals Tribunal (AAT) recently held in in Mavris and FCT (2018) AATA 4130 that it had the jurisdiction to make a decision concerning an objection decision after the completion of a hearing even though...
Is death tax returning to Australia?
Is death tax returning to Australia?
In addition to finalising a deceased estate, an executor is responsible for settling any outstanding tax obligations...
Individual taxation responsibilities unfortunately do not cease at death
Individual taxation responsibilities unfortunately do not cease at death
In addition to finalising a deceased estate, an executor is responsible for settling any outstanding tax obligations...
My Client has moved into a nursing home, can I still access the CGT exemptions on their home when they die?
My Client has moved into a nursing home, can I still access the CGT exemptions on their home when they die?
This is a very frequently raised question that is not well understood.