The Tip of a Taxation Iceberg? The potential liability of a legal personal representative – Proctor (Queensland Law Society), November 2018
CGT changes to amount to unfair ‘death tax’ for Australian expats – Financial Review, October 2018
CGT Main Residency Exemption – Society of Trust & Estate Practitioners – Australia Supplement June 2018, STEP Australia Newsletter, June 2018
‘Saying no to being an executor and still keep the client’ – In the Black (CPA Aust), November 2017, with Katerina Peiros of Hartwell Legal.
“Accountants as executors: does it add up?” – In the Black (CPA Aust), September 2017, with Katerina Peiros of Hartwell Legal.
“It’s your funeral – the (frequently thankless) role of the executor” – In The Black, (CPA Aust), June 2017, with Katerina Peiros of Hartwell Legal.
Deceased Estates and the New Foreign Resident Withholding Tax Rules – Lexus Nexus, 2016, Vol. 19, No. 2
Deceased Estates and the New Foreign Resident Withholding Tax Rules – The Last Testament (The South Australian Law Society), June 2016
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 the taxpayer died before the publication of that decision.
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 loan by a private company to a shareholder or associate, or the forgiveness of a debt owed by the shareholder or associate to the private company, is treated as an assessable unfranked dividend to the shareholder or associate for the amount of that payment, loan or debt forgiveness unless an exception applies.
Christmas: a time for staff engagement and client development – InTheBlack.com, November 2018
Australian expats to be hit with unfair death tax – International Investment Publishing, London, October 2018
Looming tax bills for expatriates – InTheBlack.com, June 2018
Lawyers and accountants work together for clients – InTheBlack.com, March 2018
Accountants and Estate work – Live chat: Questions & Answers – CPA Australia, March 2018
Dangers for accountants in being executor of an estate – Live Chat – CPA Australia, March 2017
When accountants cross the line to wills and estates – InTheBlack.com, November 2016
“Offering a specialist service”
Ian Raspin FCPA discusses becoming a specialist in estates and trusts. Interviewed by Peter Docherty, General Manager Public Practice, CPA Australia. Chapter 1 of the Specialising in estates and trusts video recorded as part of CPA Australia’s Firm of the Future video series 2016.
“Specialising in Estates and Trusts”
Ian Raspin FCPA discusses his work as a specialist in estates and trusts, including client engagement, risks and the future outlook. Interviewed by Peter Docherty, General Manager Public Practice, CPA Australia. Part of CPA Australia’s Firm of the Future video series 2016.
“Taxation of Testamentary Trusts”
CPA Australia Sound Business, interview with Mark Morris, Senior Tax Counsel of CPA Australia
“Family Trust Elections and Testamentary Trusts”
CPA Australia Sound Business, interview with Mark Morris Senior Tax Counsel of CPA Australia
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