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Inherited property and CGT

Recorded live 18 Sep 2025
Income & deductions

$213.64 +GST

Audience

This training is recommended for all: 

  • Accountants working in public practice 
  • All practitioners working with tax 
Audience

Learning outcomes

On completion, participants will be able to: 

  • Identify the differences when dealing with pre-CGT vs post-CGT properties that pass to beneficiaries of a deceased estate   
  • Understand the complex cost base rules  
  • Determine whether a full MRE is available on sale   
  • Identify when the 6-year absence rule for inherited property can apply   
  • Apply the ATO’s safe harbour concession for inherited property   
Learning outcomes

Relevancy

This event was presented live on the 18/09/2025.

Relevancy

CPD hours

If claiming CPD hours, this course provides 1.25 Legislated CPD hours, the breakdown is as follows:  

  • Tax (financial) advice: 1.25 CPD hours  
CPD hours

Step-by-step guide to:

  • Calculating capital gains and losses  
  • Understand the concessions that can apply to minimise tax liabilities  
  • The significant impact that recent changes to the rules can have on clients 

While many practitioners and clients are familiar with the key concepts that apply when calculating capital gains, applying the CGT discount and main residence exemption rules, a different process needs to be followed when dealing with property that has been inherited through a deceased estate.  

Unfortunately, some clients end up paying more tax than they really need to because no one realised how generous the concessions could actually be.  

The Dealing with Inherited Property webinar shows you how to minimise tax liabilities and maximise the concessions for clients who inherit property through a deceased estate.  

What we cover  

This practical session covers:  

 The differences when dealing with pre-CGT vs post-CGT properties that pass to beneficiaries of a deceased estate   

  • How to determine whether a full exemption is available on sale   
  • Understanding the complex cost base rules  
  • Using the 6-year absence rule for inherited property   
  • Calculating gains and losses under the partial exemption rules   
  • Applying the ATO’s safe harbour concession for inherited property   
  • How the result can be different depending on whether the property is sold by the executor or a beneficiary of the estate, and   
  • Special small business CGT concession rules that can apply to inherited property

 

Registration includes:

  • 1.25 hour on-demand event
  • 1.25 accredited CPD hours from Knowledge Shop
  • Access to the recording and materials available to access for 3 months after purchasing the event
  • Reference guides, slides and case studies 
Michael Carruthers round

Presented by

Michael Carruthers
Tax Director
Knowledge Shop

This webinar is presented by our partners at Knowledge Shop.

Terms and Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Accurium’s written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Accurium may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Accurium reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Accurium directly, with all requests to be considered on a case by case basis by Accurium in its absolute discretion. The General Terms and Conditions can be accessed here.