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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.
35. The importance of cost base records
Keeping good cost base records to keep gains low.
34. Trustee fettering of discretions
This article looks at how certain actions of a trustee may affect the intended tax outcome.
33. Helping LPRs finding certainty – rulings
This article discusses the protection afforded to legal personal representatives (LPRs) by ATO Rulings and other material published on the ATO website.
32. Executor’s commission – income tax and GST issues
Prior to a solicitor or any other person accepting the role of executor of a deceased estate it is important for that individual to recognise that any commission received for the provision of executorial services will invariably be fully assessable for income tax as well as be potentially subject to Goods and Services Tax (GST).
31. Helping LPRs find certainty
– Voluntary disclosures
30. Don’t demolish your main residence exemption
An LPR seeking to maximise the value of a deceased person’s estate should seek tax advice if their proposal involves the subdivision and/or demolition of the deceased’s dwelling.