In this course, we will explore how Capital Gains Tax applies when an individual passes away, specifically focusing on the taxation of assets within the deceased estate and in the year of death for the individual taxpayer. We will cover key concepts such as the valuation of assets, the disposal of assets by the executor, and the tax implications for beneficiaries.

By the end of the session, you should have a clear understanding of how to navigate CGT obligations in the context of deceased estates.

Topics Discussed:

• Bequeathing assets to your spouse vs other heirs
• Rebates and annual exclusions available in the year of death
• Tax Treatment of Capital Gains in Late Estates
• Documents required for Capital Gains Tax Purposes
• Deemed disposal of Assets for CGT purposes
• Capital Gains Tax vs Estate Duty

All Included:

• Video presented course
• Downloadable course material
• Certificate of training
• Assessment (optional)
• SAIT Accredited (2 verifiable CPD hours)