Special Tax Topics 2025-2026 - The tax consequences of death

This topic examines the tax treatment of various assets as they pass through a deceased estate and may be subsequently sold by the beneficiary.

Learning Outcomes

• Explain the treatment of houses bequeathed by a deceased and subsequently sold by a beneficiary.
• Outline the rules governing personal use assets bequeathed to a beneficiary.
• Describe the regulations applicable to shares bequeathed to a beneficiary.
• Summarise the rules relating to a deceased member’s Taxable Superannuation Benefit (TSB) flowing through a deceased estate.

This session forms part of the Special Tax Topics series. These detailed sessions have been specifically designed for an online platform to ensure training is informative, immersive and engaging. 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
• Give you answers to the questions most relevant to you

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
All sessions covered in our Special Tax Topics Series constitute verifiable CPD for CA ANZ and is likely to the Tax Practitioners Board's CPD requirements.