Full Record

1. Introduction and overview -- 2. Tax-effective estate planning -- 3. Compliance obligations and payment of tax -- 4. Final year receipts of the deceased --5. Final year expenses and losses of the deceased -- 6. Assets owned by the deceased at death -- 7. Final year tax offsets of the deceased -- 8. Taxation of a deceased estate and testamentary trusts -- 9. Receipts of a deceased estate or testamentary trusts -- 10. Expenses and losses of a deceased estate or testamentary trust -- 11. Distribution or disposal of assets by a deceased estate or testamentary trust -- 12. Taxation of beneficiaries on receipts and assets directly received -- 13. Taxation of beneficiaries on receipts from a deceased estate or testamentary trust -- 14. Expenses of beneficiaries -- 15. Taxation of beneficiaries on assets distributed from a deceased estate or testamentary trust -- 16. Beneficiary dealings in interests in a deceased estate or testamentary trust -- 17. Philanthropy and tax-effective estate planning