Full Record

Death and taxes: executors' liability to the ATO
Record ID:
40261
Format:
LIJ Article
Year:
2010
Author:
Flynn, Michael ;
Source:
LIJ (2010) 84 No 6
Date_of_entry:
23/07/2010
Legislation:
Taxation Administration Act 1953
Notes:
Tax debts arising after estate assets have been distributed to beneficiaries by personal representatives have raised the question of liability for payment.
Section:
Feature
Cases:
Stapleton v FCT (1955) 93 CLR 603 ; FCT v Whiting (1943) 68 CLR 199 ;
Month:
June


Item Availability
Item Availability
Similar Items
Similar Items
Author:
Barton, Philip ;
Year:
2004
Subject:
Testators Family Maintenance ; Claims ; Administration of Estates ; Deceased Estates ; Bridgewater v Leahy (1978) 194 CLR 457 ; Barns v Barns (2003) 77 ALJR 734 ;
Author:
Rees, Kathryn ; McOmish, Carol ; Grainger, Julie ;
Year:
2004
Subject:
Administration of Estates ; Deceased Estates ; Madden v Singvongsa [2003] VSCA 62 ; Grey v Harrison [1997] 2 VR 359 ;
Author:
Furnell, Chris ;
Year:
2010
Subject:
Deceased Estates ; Transfer of Land ; Taxation ; Duties ; Re Campbell [1968] VR 46 ;
Author:
Kooblal, Vijay ;
Year:
2011
Subject:
Barkworth Olives Management Ltd v Deputy Commissioner of Taxation (2010) 238 FLR 465; [2010] QCA 080 ; Trusts ; Hardoon v. Belilios [1901] A.C. 118 ; Deceased Estates ; Taxation ; Taxation of Trusts ;