Death and the main residence exemption

Date/time: Thursday 14 March 2024 02:00PM-03:00PM AEDT

$120.00 +GST

As the saying goes: nothing is certain except death and taxes. When it comes to death and the main residence exemption, however, paying tax may not be a certainty. In fact the main residence exemption may result in no tax being payable by a beneficiary, even if the property was income producing by the deceased at some point in their ownership period. 

This session explores, via practical case studies, when a full main residence exemption may be available to a beneficiary of a decease estate and when it will be apportioned. It also calculates the concessional capital gain that may arise where a full main residence exemption is not available. The session also covers the rules applying to a chain of inheritances and the special rules impacting foreign beneficiaries.  

Registration to this event includes: 

  • 1 hour live online event with opportunity to ask questions of the presenter 
  • Learning guide, slides and case studies  
  • Recording and materials available to access for 3 months after the event  
Lee-Ann Hayes

Presented by

Lee-Ann Hayes
Head of Education (Tax)
Accurium
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