Death, Taxes and Private Structures - 5 program recorded series
About the
Conference Highlights Series
Death does not just transfer wealth, it can destabilise entire private structures. From trusts, companies and SMSFs to related-party loans and family homes, the death of a key individual can trigger unexpected tax, control and succession consequences. This practical five-part webinar series examines the complex intersection between death, tax and private entities, with a strong focus on real-world succession issues affecting lawyers, accountants and their clients. Presented by leading tax and estate planning experts, the series explores what happens when control changes hands, loans remain unresolved, estate plans unravel, or critical structures fail to operate as intended after death. Designed for advisers dealing with sophisticated family groups and business structures, the series delivers practical strategies to identify risks early, manage the fallout and achieve smoother succession outcomes.
All of these sessions were presented at our First Annual Death & Taxes Conference in May 2026.
Training for as many staff as you want - no additional cost!
A single purchase entitles your company to access the on demand webinars online as you require them for as many training sessions and for as many staff as you want.
Our webinar series do not expire after a certain period of time. You will have ongoing access to the programs for staff training from the time of purchase.
What you get
This on demand series includes the following components:
- Online access to the on-demand recorded programs. Programs average 1 hour in length.
- The programs were recorded in May 2026. We are doing some editing at the moment, but the programs will be available online in early June for viewing.
- Online access to the technical support papers and powerpoint presentations accompanying each program – all available now.
The Programs
Program 1: Death Across Entities: What Happens When the Key Person Dies in a Trust, Company SMSF or Partnership
When a controlling mind of a private structure dies, the ripple effects can disrupt control, compliance and cash flow. This session examines continuity, governance and tax consequences when the key person in an entity group passes away. It covers:
- Succession of directors, shareholders, partners, appointors and SMSF trustees / directors
- The impact of death on Division 7A loans, unpaid present entitlements and related party SMSF arrangements
- Maintaining SMSF compliance status and decision making continuity
- Managing interim profits, valuations and distributions mid-year
- Governance checklists to protect ongoing business operations
- Practical examples
Program 2: Passing the Baton: Tax Risks When Control of a Trust Changes Hands
The death of a family leader can trigger more than emotional upheaval, it can change the control of a trust and create unexpected tax events. This session examines how control transitions can reshape tax and duty outcomes. It covers:
- Planning for trustee, director and appointor succession
- Using the will to manage future control appointments
- Family-trust-election and loss-continuity implications
- When changes trigger landholder duty or resettlement risk
- Managing non-resident successors and cross-border complications
- Worked examples
Program 3: Related Party Loans After Death: The Hidden Tax Traps
Division 7A loans, UPEs and other related-party debts rarely die neatly with the borrower. This session highlights the estate administration headaches caused by inter-entity loans, and how to resolve them tax-effectively. It covers:
- Division 7A loan treatment when borrower or lender dies
- CGT implications of forgiving debts or unpaid entitlements
- Applying the commercial-debt-forgiveness rules to estates
- The tax impact of asset revaluations or loan offsets
- Strategies for pre-death and post-death loan tidy-ups, using practical examples
Program 4: Home Truths: Navigating Tax and Estate Planning for the Family Residence
The family home often carries more emotion than any other asset, and more complexity. This session explores CGT, land-tax and estate-planning strategies to preserve its value and avoid unnecessary tax. This session covers:
- How ownership structure affects post-death tax outcomes
- Applying the main-residence exemption under the ATO’s safe-harbour rules
- Two hectares and two years — understanding the key CGT limits
- Planning life interests and rights-to-reside for blended families
- State and territory variations in land-tax and duty treatment
- Worked examples
Program 5: When Estate Plans Go Pear-Shaped: Managing the Tax Fallout
Even the best-drafted plans can unravel. When disputes arise and settlements are reached, tax consequences follow. This session reveals how to manage the fiscal damage when the estate plan doesn’t go as planned. It covers:
- CGT treatment of deeds of family arrangement
- The tax impact of family-provision orders and court settlements
- When section 128-20 rollovers do and don’t apply
- Handling super and trust assets in contested estates
- Drafting strategies to anticipate future tax disputes
- Worked examples
Presented By
Laura Hanrahan
Partner, Hall & Wilcox Brisbane, Qld
Patrick Ellwood
Director, Clover Law Brisbane, Qld
Arthur Athanasiou
Principal, AGA Legal Pty Ltd Melbourne, Vic.
Craig Spink
Principal, Spink Legal Brisbane, QLD
Nathan Yii
Principal Lawyer, Chartered Tax Advisor and SMSF Specialist Advisor, Nathan Yii Lawyers Melbourne, VicSpecial Offer
The regular price for this conference highlights recorded series will be $990.
If you buy on or before 30 June 2026 you will pay only $770.
Enquiries/Assistance
If you need assistance or have an enquiry, please do not hesitate to contact our Customer Service Team on (03) 8601 7700 or email: [email protected]