Close
My Cart (0 items)
Checkout

Login to TEN

Privacy Policy
Privacy Policy
Return
My Cart (0 items)
Checkout
110766
Live Webinars

Live Webinar: Tax Implications when the Deceased Estate is a Non-Resident

A very different set of tax rules applies if the legacy you receive is from an overseas deceased estate, and the ATO has been active recently in conveying how it intends to police them. This session looks into how the taxing rules apply to benefits received from a non-resident est
PRESENTED BY Paula Tallon Tax Specialist - Salann Tax , Sydney

Date/Time

Tuesday 4 August 2026
Vic, NSW, Qld, ACT, Tas: 11am to 12pm
SA & NT: 10.30am to 11.30am
WA: 9am to 10am

About the Webinar

A very different set of tax rules applies if the legacy you receive is from an overseas deceased estate, and the ATO has been active recently in conveying how it intends to police them. This session looks into how the taxing rules apply to benefits received from a non-resident estate, including:

  • Why determining if an estate is a non-resident trust is not always straightforward
  • How section 99B ITAA 1936 applies to distributions from a non-resident deceased estate
  • How section 99B treats capital gains distributed from a non-resident estate (TD 2017/23 & TD 2017/24)
  • Is the impact of section 99B watered down if a resident beneficiary was a non-resident when the estate accumulated the income? (ATO ID 2011/93)
  • The evidence the ATO expects beneficiaries to obtain to support the non-taxable corpus treatment
  • ATO's interaction with AUSTRAC as a data matching tool
  • The ATO’s section 99B compliance approach for non-resident deceased estate distributions (PCG 2024/3)
  • Practical examples

Presented By

Paula Tallon
Tax Specialist, Salann Tax Sydney, NSW

Paula is an Australian and UK tax adviser and the founder of Salann, a specialist tax consultancy working with advisors and their clients to overcome tax challenges with practical and creative solutions.

Prior to founding Salann, Paula was a Director with Sydney based Prosperity Advisers Group. She has specialised in tax for over 25 years. Before moving to Australia in 2017 Paula was managing partner of Gabelle LLP, a specialist tax firm which she founded in 2011 and sold to Markel International in 2017. Prior to founding Gabelle, Paula was a tax partner with BDO in London.

Paula has particular expertise in advising family businesses and advises individuals, corporates, partnerships, and trustees, specifically in relation to property matters, business transactions and structuring conundrums.

Who Should Attend?

This webinar is suitable for accountants and lawyers advising in taxation matters – Australia wide.  This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

CPD Certificate

Registered live webinar delegates will receive a CPD certificate for attendance at this webinar. Accountants can claim up to 1 CPD hour. Lawyers can claim up to 1 CPD unit/point – substantive law. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

WA lawyers – Please note that TEN is unable to verify your completion of recorded webinars to the Legal Practice Board of WA. TEN is an accredited provider

While TEN takes all reasonable care to include accurate and up-to-date information regarding CPD category classifications and compliance obligations, information regarding CPD point allocation are provided as a guide only. Allocation of CPD points is subject to the CPD requirements of your jurisdiction, personal circumstances and professional requirements. You are solely responsible for determining whether a particular product is appropriate for your CPD requirements.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Jason Hooker on (03) 8601 7709 or email: [email protected]

Go to top