It's true, the world is becoming a smaller place. With increased global mobility, estate practitioners are having to grapple more with international aspects of estate administration. This book is intended to provide estate practitioners with an overview of some of the Australian tax issues that they should be aware of when involved with the administration of an estate where: -the deceased was previously a foreign resident -some of the beneficiaries are foreign residents -the deceased owned foreign assets (or non-taxable Australian property assets), or -the executor or legal personal representative is a foreign resident. It is hoped that this book will serve as a valuable reference tool and help legal practitioners and associated parties navigate their way through the inherently complex Australian income tax laws when administering an estate with international connections. Throughout this book the terms 'foreign resident' and 'non-resident' are used interchangeably and have the same definition. This anomaly in terminology occurs as Income Tax Assessment Act 1936 (Cth) ('ITAA 1936') uses the term 'non-resident' while Income Tax Assessment Act 1997 (Cth) ('ITAA 1997') primarily uses the term 'foreign resident'.