Death &Taxes: Tax-Effective Estate Planning 5e

Death & Taxes: Tax Effective Estate Planning will help you to plan and prepare better outcomes for your clients through an enhanced understanding of the impact of tax laws on all assets controlled by an individual at death. This consolidated guide to managing the affairs of the deceased will give you the confidence to advise on estate planning and the tax consequences of death.

The new edition will:

• address the recent reforms in the taxation of trusts, as they relate to deceased estates and testamentary trusts.
• highlight developments in estate planning, especially regarding business succession and superannuation income streams, including the controversial new administrative approaches being adopted by the Australian Taxation Office.
• include a new chapter on philanthropy and private and public ancillary funds, in light of the growing importance of charitable giving in estate planning.
• discuss the withdrawal of Tax Office guidance to executors about their potential liabilities for the deceased’s tax obligations.
  

• Examines the impact of taxation upon death with coverage of income tax, CGT, GST, various State and Territory duties & land tax
• Provides guidance on tax law applicable to the deceased, the estate, testamentary trusts & beneficiaries
• Guidance on tax planning strategies to take full advantage of tax law provisions, tax exemptions and tax concessions
• Extensive use of examples to demonstrate how the law is put into practice
  
  

• 
  Australian Financial Planning Handbook 2012-13

  Book

  $170.01 $136.01

• 
  The Australian Tax Handbook Tax Return Edition 2012

  Book

  $170.01 $68.01

• 
  Australian Financial Planning Handbook 2012-13 - eBook + B...

  Book+eBook

  $221.00 $176.80

• 
  Aust Tax Hdbk TRE 2012 + ATH eBook 2012

  Book+eBook

  N/A

• 
  Australian Tax Handbook Tax Return Ed 2012 - eBook + Book

  Book+eBook

  $221.00

• 
  Institute of Public Accountants Australian Tax Handbook (T...

  eBook - ProView

  $170.01

• 
  Institute of Chartered Accountants Australian Tax Handbook...

  eBook - ProView

  $170.01

• 
  Australian Financial Planning Handbook 2012-13 - eBook

  eBook - ProView

  $170.01 $136.01

• 
  Australian Tax Handbook Tax Return Ed 2012 - eBook

  eBook - ProView

  $170.01

• 
  Australian Tax Handbook Online + Book

  Online/Paper

  $687.01

• Part 1: Introduction, Overview and Estate Planning · Introduction and overview · Tax-effective estate planning 
• Part 2: Finalising the tax affairs of a deceased individual · Compliance obligations and payment of tax · Final year receipts of the deceased · Final year expenses and losses of the deceased · Assets owned by the deceased at death · Final year tax offsets of the deceased 
• Part 3: Taxation of deceased estates and testamentary trusts · Taxation of a deceased estate or testamentary trust · Receipts of a deceased estate or testamentary trust · Expenses and losses of a deceased estate or testamentary trust · Distribution or disposal of assets by a deceased estate or testamentary trust 
• Part 4: Taxation issues for beneficiaries of deceased estates· Taxation of beneficiaries on receipts and assets directly received · Taxation of beneficiaries on receipts from a deceased estate or testamentary trust · Expenses of beneficiaries · Taxation of beneficiaries on assets distributed from a deceased estate or testamentary trust · Beneficiary dealings in interests in a deceased estate or testamentary trust
• Part 5: Philanthropy and tax-effective charitable giving · Philanthropy and tax-effective estate planning
• Appendices - Table of Statutes · Table of Cases · Rulings and determinations table · Useful contacts · Tax rates · Index