Special Tax & Superannuation topics 2022-23 - Hidden issues of deceased estates

On successful completion of this topic, participants should be able to:

• Explain how a super death benefit paid into a deceased estate may be treated
• Explain how a deed of arrangement can be used to mutually benefit the beneficiaries of a deceased estate
• Explain how an asset devolved to a beneficiary can receive ‘excepted trust income’ treatment
• Explain the tax issues for payments from an employer into a deceased worker’s estate

This session forms part of the Special Tax & Superannuation Topics Series. These concise 1.5-hour sessions have been specifically designed for an online platform to ensure training is informative, immersive and even fun. These sessions will:

• Ensure you get the critical knowledge you need while minimising your time out of the office.
• Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early
• Help you avoid any possible traps and pitfalls

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

Continuing Professional Development Hours
The content covered in this topic should constitute verifiable CPD for CA ANZ, has been assessed for ASIC and FASEA CPD and also meets the Tax Practitioners Board's CPE requirements. The expected CPD hours to be allocated are as follows: