• CPD Points: 1 [SL]
  • Price: $77.00
  • Area: Administration of Estates; Elder and Succession Law; Estate Planning; Tax Law
  • Delivered: August 2021
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Description

This session is delivered by the popular Mr Ian Raspin who is joined by Ms Lyn Freshwater. This session was presented as part of the Elder and Succession Law Conference 2021. Practitioners might think that there is rarely anything new in the taxation of deceased estates – this session shows that practitioners may be surprised then to find that the reality is quite different. Even for practitioners experienced in this field there may be regular challenges presented by new interpretative issues or variations of issues that have been seen before.

This session covers an exploration of issues involving interpretation of the taxation laws that have been dealt with recently including issues about a deceased’s main residence, tax exempt beneficiaries and student loans. And a consideration of some recent non-tax judicial decisions and the tax consequences that they may have.

Ian Raspin, Managing Director, BNR Partners

About the Presenter:

Mr Ian Raspin has specialised in the taxation of deceased estates since 2000. Ian is both a published author on estate taxation and a frequent presenter at both legal and accounting conferences and events. BNR was the 2019/20 global winner of the ‘mid-sized accounting firm of the year’ in the prestigious Society of Trust and Estate Practitioners private client awards held in London. Ian is actively involved in the professional arena and was a 2017 finalist in the Tax Institute of Australia’s SME Tax Advisor of the Year Awards and the recipient of CPA Australia’s 2016 Henry Fox Award for services to Public Practice. Ian is a fellow of CPA, a member of Chartered Accountants Australia and New Zealand, a Certified Tax Advisor of the TIA, a member and director of the Society of Trusts and Estate Practitioners and a graduate member of the AICD. 

Lyn Freshwater, Senior Tax Consultant, BNR Partners

About the Presenter:

Ms Lyn Freshwater joined BNR Partners after a career of 34 years in the Australian Tax Office. She brings a wealth of experience to her advisory role with our firm. Since joining us, Lyn has written numerous papers which she or other staff have delivered at professional conferences and has had a paper published in the Tax Institute Blue Journal. With Ian Raspin, Lyn recently co-authored a second edition of the book ‘CGT on a Deceased’s Residence – a tax minefield’. Lyn is a full member of the Society of Trust and Estate Practitioners and is a member of its National Advocacy Committee. She has also written and taught a course about death and taxation for the College of Law.

Lyn is admitted as a solicitor of the Queensland Supreme Court. and has post-graduate tax qualifications from UNSW.

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