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 Recorded Webinar: Estate Planning and Tax Effective Bequests: Ensuring the Taxman isn’t the Recipient

Date: Thursday 9th February 2023
Duration: Approximately 1 Hour

Part of the estate plan may include providing for legacies to organizations whose work aligns with the willmaker’s beliefs and values. Ensuring the maximum amount possible finds its way to the organization and not the ATO can require careful planning. This session explores the rules around tax effective giving, including:

  • When can a capital gain from a testamentary gift of property be disregarded?
  • What is the relevance of the $5,000 threshold for gifts?
  • When will CGT event K3 apply to the transfer in specie of a CGT asset owned by the deceased to a tax advantaged or tax exempt entity?
  • Will CGT event K3 apply to a CGT asset passing to a private ancillary fund established under a will? (ATO ID 2004/458)
  • Why the timing of share sales in an estate can make a difference to the tax outcome when beneficiaries include charitable organizations
  • What are the ATO requirements to set up and administer a private ancillary fund on death?
  • Can an SMSF be utilised to fund tax effective charitable gifts on death?
  • Practical examples comparing tax effect of gifting various in specie CGT asset types versus selling and gifting cash
Recorded Webinars,Taxation,Recorded Webinar: Estate Planning and Tax Effective Bequests: Ensuring the Taxman isn’t the Recipient

Raymond Lim, Solicitor-Director, TEP Legal, Sydney, NSW

Raymond Lim is a Solicitor Director with TEP Legal, he specialises in death and taxes – estate planning, business succession planning and taxation law.

Raymond holds qualifications in accounting, finance and law and is a member of the Institute of Chartered Accountants. He qualifies both as solicitor and chartered accountant and is a former taxation adviser at Ernst & Young, Sydney.

Raymond is an experienced presenter for Television Education Network and conducts in-house education sessions on estate planning and taxation law. Raymond is also the author for LexisNexis Practical Legal Guide “Costs and Taxes” as well as being the author of papers in technical journals such as Financial Planning and Money Management.


This webinar is suitable for lawyers and accountants throughout Australia who advise in estate planning matters. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.


Accountants can claim up to 1 CPD/Training 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.

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: lisa@tved.net.au

© Television Education Network Pty Ltd 2023

Product Code: WBIFEB23
 Price:  $269.50 (Inclusive of GST)
© 2023 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.