Inherited property and CGT
Recorded 18 September 2025. How to minimise tax liabilities and maximise the concessions
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
Recorded 18 September 2025
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 Inherited Property and CGT webinar shows you how to minimise tax liabilities and maximise the concessions for clients who inherit property through a deceased estate.
Total 1.25 CPD Hours
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
Michael Carruthers
Tax Director, Knowledge Shop
Michael is an adviser, author, in demand presenter, mentor to Knowledge Shop’s technical team, and is well known for his capacity to translate highly technical information into tangible and useable advice for the profession. He has a knack for seeing through the complexity and helping advisers work through highly technical issues with certainty and accuracy.
Michael works with advisers every day to help them negotiate and implement the constant tide of change impacting the industry. He was a long-term member of the advisory panel for the Board of Taxation and was a member of the reference group for the Board’s review of small business concessions.
He was also an expert panel member for the Board’s review of tax impediments facing small business.
Inherited property and CGT
Tax & Accounting
1.25 hours | 1 modules
Investment per person:
$213.64
+ GST
Team cost:
$540.91
+ GST
You can’t use team rate, please either signup or login to access team rates
CPD Hours: 1.25 hrs
FS
SMSF
Tax Accounting
General