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Death and taxes: executors' liability to the ATO
Record ID:
40261
Format:
LIJ Article
Year:
2010
Pagination:
40-43
Author:
Flynn, Michael
;
Subject:
Deceased Estates
;
Administration of Estates
;
Taxation
;
Tax Planning
;
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
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