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Articles
Below is a register of some articles from our newsletters for your ease of reference.
These articles are not intended to be and should not be used as a substitute for taking taxation advice in any specific situation. The information in these articles may be subject to change as taxation, superannuation and related laws and practices alter frequently and without warning.
You can also view the articles as an indexed list HERE.
Taxation of Deceased Estates for Estate Practitioners
THIRD EDITION
So much has happened since the first edition of this book was published in 2018. New legislation, new cases, new ATO views and processes all make this a dynamic area in which to work. And if there’s not something else new, there’s barely a week goes by that we don’t identify a new take on an old issue from the many and varied fact patterns that arise in the course of our work.
As well as updating existing content, this third edition expands upon the content of earlier editions. We have also moved things around a bit to present information in a way that we hope you will find more helpful.
All proceeds from the sale of this book are being donated to Heartfelt. You can see what this support means to them in video below.
VIEW VIDEO HERE
CGT on a Deceased’s Residence
This edition of the book reflects changes to the law and the way it is administered that have arisen since 2016. These changes include the ATO’s safe-harbour approach to the sale of a main residence more than two years after death and recent legislative amendments that deny the main residence exemption to certain foreign residents who have died. The material has also been restructured to better assist you in navigating your way through these complex issues.
All proceeds from the sale of this book are being donated to Heartfelt. You can see what this support means to them in video below.
VIEW VIDEO HERE
The Australian Tax Pitfalls of Administering an Estate with International connections
With such a multicultural society and a growing level of immigration, Australian Estate Practitioners are increasingly being confronted with estates that contain the complexities of offshore assets or residents.
This book provides practitioners with the fundamental tools necessary to understand the Australian tax implications of the tax residency status of beneficiaries, the deceased, and that of a personal legal representative. It addresses the various tax treatments of different classes of assets and discusses how tax is to be withheld and remitted within Australia. The book also contains a number of working examples to step practitioners through the complexities of these issues.
All proceeds from the sale of this book are being donated to Heartfelt. You can see what this support means to them in video below.
VIEW VIDEO HERE
this edition is current at 1 July 2019
New edition coming in late 2025, including discussion on 99B and other minor updates
The Australian tax pitfalls of administering an estate with international connections
THIRD EDITION
We’re proud to announce that the third edition of our book about the Australian taxation issues that can arise when a deceased estate has an international aspect is now available.
With increasing migration both to and from Australia, it is easy to see how these issues will become increasingly common. Estate practitioners need an awareness of these complexities as they can affect things like probate applications and how they account for funds.
As well as updating existing content, this third edition expands upon the content of earlier editions including the ATO’s view about how section 99B applies to a deceased estate. We have added more examples and case studies that we hope you will find helpful.
Again, BNR Partners will be donating all proceeds from the sale of this book to heartfelt to support the valuable work they do.
Heartfelt is an organisation of volunteer photographers dedicated to providing the gift of photographic memories to families who have experienced stillbirth, or have children with serious or life-threatening illnesses.
VIEW VIDEO HERE