CGT on A Deceased Residence – A Tax Minefield

About the book

One of the largest assets of a typical deceased estate is often the deceased’s principal place of residence. What is often inadvertently overlooked is that the sale of the residence may trigger a number of Capital Gains Tax issues for the estate. Given that executors can be held personally liable for income tax liabilities post the distribution of the estate’s corpus, it is critical that practitioners familiarise themselves with the many idiosyncrasies relating to this particular estate asset.

This book discusses the issues that should be considered in assessing the possible Capital Gains Tax implication on the sale of the deceased’s residence. It clearly sets out the critical dates and time frames, and provides a number of case studies to assist estate practitioners seeking clarity on this specific and complex area of estate taxation.

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"Written by one of the leaders in Estate Taxation in Australia this book is an excellent comprehensive survey of one of the most difficult areas in Estate Administration. A copy should be read and kept handy by every Lawyer, Accountant and Trust Officer involved in Estate Administration."
Peter Worrall
Wills, Trusts and Estates Lawyer for
Worrall Lawyers, Tasmania
"Having specialised in estate administration for nearly 20 years, I was confident I had a good working knowledge of the CGT rules that apply on transfer or sale of a principal place of residence after the death of a testator or life tenant. Attendance at a seminar by the author and subsequent reading of his book on this subject soon dispelled any notions I held as to my expertise in this area! Ian Raspin's book is essential reading and a very handy reference book for any practitioner who works in the estate administration area."
Joan Sedsman
Sedsman Legal, Adelaide
"I thoroughly recommend Ian Raspin’s book as a wonderful resource to all wills and estate practitioners. I certainly learnt a few things! The book has a number of examples which were particularly helpful to explain how CGT and the principal residence exemption applies to deceased estates."
Mercia Chapman
Senior Legal Counsel
Equity Trustees, Melbourne