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  • Death and divorce - the ultimate planning opportunity paper

Death and divorce - the ultimate planning opportunity paper

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 14 Oct 05 by TASMANIAN DIVISION, THE TAX INSTITUTE

The very limited CGT relief sometimes available on divorce is cold comfort for those taxpayers who face considerable tax liabilities as a result of the deemed dividend, tax loss, bad debt, debt forgiveness, FBT or GST rules, or for those who now face problems arising from making family trust elections. This paper covers:

  • tax losses and bad debts
  • debt forgiveness
  • interest deductions
  • ETPs
  • FTEs
  • child maintenance trusts
  • trust splitting.

Author profile

Moira Merrick CTA
Moira is a Director in the Tax Insights and Policy Group at Deloitte. In this role, Moira deals with emerging issues and advises both corporate groups and large private clients on a broad range of tax matters, including group restructures, tax consolidations, CGT, trust distributions and Division 7A. - Current at 17 May 2017
Click here to expand/collapse more articles by Moira MERRICK.

 

This was presented at Tasmanian State Convention: Don't let this one get away! .

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TOFA for the SME sector

Author(s):  Gary CHRISTIE

Materials from this session:

Death and divorce - the ultimate planning opportunity

Author(s):  Moira MERRICK

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Research & development

Author(s):  Tony BAXTER

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Payroll tax & stamp duty changes

Author(s):  Peter COE

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Service Trusts

Author(s):  John W DE WIJN

Materials from this session:

How to structure your professional services firm

Author(s):  Ron JORGENSEN

Materials from this session:

How is your practice dealing with debt between closely held entities?

Author(s):  Chris WALLIS

Materials from this session:

Some emerging GST risk areas for corporate taxpayers

Author(s):  David KUHNE

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Superannuation and pension strategies

Author(s):  Daniel BUTLER

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Division 152 - the small business concessions - some of the complexities explained

Author(s):  Susan YOUNG

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Consolidation

Author(s):  Michael SELTH

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