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Courses/Accounting & Tax/Accounting

Death of a Taxpayer

Master foundational corporate tax rules, continuity tests, and case precedents to optimize compliance and manage tax obligations effectively.

Created byTEO Training
5.0
(5 reviews)
BeginnerUpdated Jan 16, 2025
Death of a Taxpayer

What You'll Learn

check_circleIdentify the relevant rules and apply them to a factual position
check_circleUnderstand the implications of the creation of trusts under a will
check_circleWork through relevant income tax and GST considerations arising from the death of an individual

About This Course

Although people do prepare Wills, tax considerations are often the furthest thing from anyone’s mind during that process. As a result, the death of a taxpayer can have wide reaching and unexpected taxation consequences.

Topics covered in this webinar will include: 

  • Income tax consequences of asset transfers on the death of an individual, including: 
    • When is a market value disposal of assets deemed to occur?
    • How do the tax rules apply for different asset classes in an estate?
    • When is “rollover relief” available?
  • GST consequences of asset transfers by an individual on death

We will touch on wider issues associated with ownership of entities as are relevant upon the death of an individual.

Suited to:

  • Accountants of all levels, particularly those advising clients on estate and succession matters 
  • Lawyers advising on wills, trusts, succession and other estate matters
  • Other professionals providing executor, trustee or other estate related services

  

Your Instructors

TEO Training
TEO Training
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star214 reviews

TEO Training provides practical learning experiences on primarily tax-related topics for accountants, lawyers and business advisors across New Zealand.

Nola Crafar
Nola Crafar

Senior Manager at Findex/Crowe

Nola is a Senior Manager for Findex in the Dunedin Tax Team. Nola has been with Findex for over 15 years, where she advises on a wide range of tax matters, including property transactions and property ownership structures, structuring opportunities for businesses including relationship property considerations, providing advice on the tax treatment of transactions for clients and other professional advisory firms and managing Inland Revenue Department queries, disputes and debt relief applications.

Credit Information

What Students Are Saying

5.0
Student's Choice
5 reviews

Frequently Asked Questions

We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.