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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.
resources
published articles
downloadable articles
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
online articles
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 201
When accountants cross the line to wills and estates – InTheBlack.com, November 2016
submissions
TPSG administrative issues – part 1
12 November 2020
TPSG advice and guidelines – part 2
12 November 2020
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
taxation issues associated with deceased estates
podcasts
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
resources
speaking events
STEP Tasmania
“Interactions with the ATO”
Tax Institute of Australia
Death and Tax Symposium – “International aspects of taxation within Deceased Estates and Testamentary Trusts”
CPA Australia, Hong Kong Branch
Joint session with Bryan Mitchell of Mitchell Solicitors
Blue Mountains Law Society Succession Conference
“Taxation of Estates with International Connections”
ACT Law Society Conference
“The Australian Tax Pitfalls of Administering an Estate with International Connections”
Law Institute of Victoria
Succession & Elder Law Conference