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Death... and Taxes Online - Part 4: Emerging International Issues

Thursday, 18 June 2020 - 11:00 AM to
Thursday, 18 June 2020 - 12:00 PM
Event Coordinator: MegHely@taxinstitute.com.au
     

Registration Time:

Member Price: $70.00

Non Member Price: $90.00

CPD hours:1.00

Part 4: Emerging International Issues
With no separate taxation regime dedicated specifically to deceased estates, executors/administrators and beneficiaries fall under the trust taxation regime in Division 6. In an increasingly globally mobile world, this can lead to some unexpected consequences for all involved, particularly when applying “catch-all” provisions such as s. 99B. This session will consider the range of issues that can arise where there is an international aspect to a deceased estate; and examine how to mitigate risks in administering the estate.
Specific consideration will be given to a number of significant international issue for deceased estates which will include:
– The impact of the tax residency of the deceased, executors and beneficiates
– The expansion of s. 99B beyond original policy intent
– The unexpected impact of the Division 6 AAA interest charge.
– The loss of concessions in some cross-border estate