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 two years of the deceased’s death. To recap, an … Continue reading Commissioner finalises discretion on extended two-year period to sell dwellings of a deceased estate