Live Webinar: Main Residence Tax Issues in Estate Planning


Date:  Thursday 2nd May 2019 – Online:
Vic, NSW, Qld, ACT, Tas: 2.30pm to 4.30pm  
SA & NT 2pm to 4pm 
WA 12.30pm to 2.30pm

Though there is widespread awareness of the CGT main residence exemption, there are traps and hazards with the main residence which can trip up clients and advisers. This session uses the following practical examples to work through the tax implications:

  • Taxpayer’s interests in the property have pre-CGT and post-CGT components

  • Taxpayer acquired interests in the residence at different times and with different cost bases

  • There has been a period of non PPR use - the 6-year safe harbour

  • The surviving spouse resides in the property but is an at-risk individual and the preference is for the main residence to be held by another entity - is it possible to keep PPR? Use of life interest or right to occupy; using a testamentary trust

  • The main residence is owned by surviving spouse who is absent (for example, in a nursing home) for an indefinite period of time

  • Main residence is inherited equally by multiple children but not PPR for all of them

Our presenter

Michael Butler, Tax & Revenue Partner, Finlaysons, Adelaide

Michael has spent over 30 years working solely in taxation law – he is a true specialist in his field. His deep experience in tax law means he can provide advice that considers each client’s unique situation and suggest tax-effective options and solutions to help clients achieve their commercial goals. 

Michael’s expertise at state, federal and international levels includes income tax, capital gains tax, GST, WET, fuel tax credits and carbon tax, as well as stamp duty, payroll tax and land tax. Also experienced in international taxation, Michael has assisted a number of Australian and foreign companies with the implementation of international transfer pricing methodologies and advised on the tax and GST implications of operating in Australia.

His special interests include property and mining taxation, estate and business succession planning, international tax matters and tax dispute resolution. He has advised a range of clients on the tax and GST implications of property subdivisions and developments, and mining operations and joint ventures, and also helped private clients to deal with the difficult tax and family issues that arise during asset division.

Michael has established a truly international tax and revenue practice from his base in Adelaide, servicing clients throughout Australia and all over the world. He provides clear, concise and commercially-focused advice and a high value and responsive service.

Michael's expertise in tax law is acknowledged in the 2017 edition of Best Lawyers Australia.


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.


Live webinar delegates will receive a CPD certificate for attendance at this webinar.  Accountants can claim up to 2 CPD/Training hours.  Lawyers can claim up to 2 CPD units/points – substantive law.  This webinar has been designed to run for 2 hours, however, webinar lengths can vary depending on the level of questions and discussion, and the minimum length of the webinar is 1.5 hours.

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email:

Attending a TEN webinar couldn’t be easier. Basically it’s just like attending a seminar except that you don’t have to leave the comfort of your office or home. You just need to be available at the appointed date and time with your computer and internet connection.

Once you’ve registered for the webinar, we send you a link so that you can login to the webinar from your computer. The speaker delivers the session from their computer in real time. Just like a live seminar, you can ask questions of the speaker. You simply type your question into the question box and the speaker responds to it during question time.
At the end of the webinar session we send you a certificate to confirm your attendance and the number of CPD hours you earned.

You will need a computer with sound, an internet connection and earphones if you need to participate in the webinar in an open office environment (so you don’t disrupt those around you).

Product Code: RBAMAY19
 Price:   $264.00 (Inclusive of GST)
© 2019 Television Education Network Pty Ltd. All rights reserved. The program for this webinar is copyright and may not be reproduced in any form without the prior written consent of the copyright owner.