Skills workshop: Taxation of deceased estates

Course ID CAA180603_EPP1M7

  • Face to Face
  • 3.5
  • Intermediate
  • 3.5 CPD POINTS

This half day workshop will introduce you to the basic rules and concepts which apply in relation to the taxation of income of a trust estate. The workshop will focus on the taxation liability of estate and testamentary trust beneficiaries. The taxation of executors and trustees will generally not be addressed.

Please scroll down to see a full list of the workshop’s learning outcomes.


Full Price $400.00

Alumni/Member Price $360.00


Start date:

21 June 2018

End date:

21 June 2018


9.00am - 12.45pm


The College of Law
Level 16, St James Centre
111 Elizabeth Street
Sydney NSW 2000

About This Course


At the end of the workshop you will be able to:

  • understand the legal responsibilities of legal personal representatives in relation to the payment of tax on income from death to administration
  • understand the tax treatment of capital assets and the effect of death
  • understand how testamentary trusts are taxed:
  • the differences between trust income, accounting income and tax income, and
  • the importance of the terms of the trust deed
  • know when present entitlement is likely to occur and when a testamentary trust needs to apply for its own Australian Business Number, and
  • understand the basic concepts involved in the taxation of testamentary trusts, including the concept of "excepted" trust income.



Designed for

This seminar complies with the mandatory areas of Professional Skills and Substantive Law.