books
interviews
papers and advocacy
podcasts
fact sheets
speaking
digital publications
free ebook
Our updated e-book is designed to provide an intending executor or administrator of a deceased estate with an overview of the tax responsibilities and risks associated with performing that role.
PUBLICATIONS
purchase books
Ian Raspin discusses his work as a specialist in estates and trusts
interviews
2019/20 STEP Global Private Client Awards
Irene Liew TEP gives a personal interview in response to the award presentation.
Specialising in Estates and Trusts
Interviewed by Peter Docherty, General Manager Public Practice, CPA Australia. Part of CPA Australia’s Firm of the Future video series 2016.
60-second interview with Ian Raspin
This area of practice has opened doors that I would never have dreamed possible, says Ian Raspin TEP, one of last year’s PCA winners.
resources
papers and advocacy
published articles
Tax 101 – the prequel – Equity Trustees: Sir Ninian Stephen Lecture, 24 August 2024
Deceased estate taxation: Frankenstein’s monster? – Taxation in Australia, November 2023
FIRB obligations for foreign persons inheriting Australian assets – STEP Australia, June 2022
Superannuation death benefits: some discrete issues – The Tax Institute Journal ‘Taxation in Australia’, March 2022
2021 Noosa Tax Intensive – Life and death, November 2021
Helping LPRs find certainty – This paper considers the various ways that an LPR might obtain a level of comfort regarding their tax exposure to match their appetite for risk, December 2020
Death duties again? Really? – This article, written by Ian Raspin and Lyn Freshwater was published in ‘Taxation in Australia’ and looks at the current murmurings that abound at the moment about the different ways the federal government may want to bring in more tax revenue to pay off post-COVID-19 debt, October 2020
Reflecting on Recommendation 6 of the IGTO: Review into Death and Taxes – Inspector-General of Taxation and Taxation Ombudsman (IGTO) release report entitled ‘Death & Taxes – An investigation into Australian Taxation Office Systems & Processes for dealing with Deceased Estates’, October 2020
Death and income tax – some discrete issues: part 2 – The Tax Institute Journal ‘Taxation in Australia’, April 2020
Death and income tax – some discrete issues: part 1 – The Tax Institute Journal ‘Taxation in Australia’, March 2020
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
technical submissions
Consultation on draft Taxation Determination TD 2024/D2, 26 August, 2024
Consultation on draft Practical Compliance Guideline PCG 2024/D1, 26 August, 2024
Submission regarding ATO review of PSLA 2018/4 about the liability of an LPR, 27 February 2023
Commissioner’s discretion to extend the 2 year period to dispose of dwellings acquired from deceased estates
3 December 2021
TPSG administrative issues – part 1
12 November 2020
TPSG advice and guidelines – part 2
12 November 2020
ATO Tax Agents Board Sounding Board – Ideascale.com
Treasury – Feedback on proposed amendment to section 102AG ITAA – Taxation of Testamentary Trusts review – 22 October 2019
The Hon. Josh Frydenberg MP, Treasurer – House of Representatives– Submission on proposed changes to main residence exemption in tax laws amendment (Reducing pressure on housing affordability) Bill 2019 – 25 November 2019
Senate Standing Committee on Economics – Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measure No. 2) Bill 2018 – submitted 5 March 2018 (BNR submission – item 9)
taxation issues associated with deceased estates
podcasts
The Heir Waves – Taxable Testation; the Basics of Tax in Estates with Ian Raspin
In this episode, Caite & Michele are joined by the amazing Ian Raspin, estate and trust tax specialist and Managing Director of BNR Partners…
The podcast can be accessed here.
TaxVibe
In this episode of The Tax Institute’s podcast, TaxVibe, Robyn chats with Ian Raspin, estate taxation specialist and Managing Director, BNR Partners, about his broad experience in advising on the myriad of tax issues associated with deceased estates.
The podcast can be accessed here.
Family Trust Elections and Testamentary Trusts
CPA Australia Sound Business, interview with Mark Morris Senior Tax Counsel of CPA Australia
Taxation of Testamentary Trusts
CPA Australia Sound Business, interview with Mark Morris, Senior Tax Counsel of CPA Australia
Tax Yak – Episode 34: Deceased Estates
In this interview we discussed some of the many taxation issues associated with deceased estates. The podcast can be accessed here.
resources
forms, fact sheets and links
forms
Please feel free to download our checklist that is designed to assist you with the collation of base data required when engaging our firm for a range of services.
resources
speaking events
Law Society of SA Succession Law Conference
6 December 2024
Tax 101 – The prequel
resources
past speaking events
We have presented technical papers and/or training to the following professional bodies and organisations.