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  • Death and divorce - the ultimate planning opportunity paper

Death and divorce - the ultimate planning opportunity paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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 Merrick, CTA, is the Director & Technical Leader for the Victorian Case & Technical Leadership group in the Private Wealth sector at the ATO. Immediately preceding this role, Moira was the Regional Director for Victoria and Tasmania for the Technical Excellence Services group responsible for providing technical advice in the form of Private Binding Rulings, Class Rulings and Product Rulings within the former Private Groups and High Wealth Individuals business line. Prior to joining the ATO in 2017, Moira was part of Deloitte’s Tax Insights & Policy group and has extensive experience providing specialist tax advice to both large corporates and closely held groups. - Current at 16 December 2020
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This was presented at Tasmanian State Convention: Don't let this one get away! .

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Individual sessions

TOFA for the SME sector

Author(s):  Gary CHRISTIE

Materials from this session:

Death and divorce - the ultimate planning opportunity

Author(s):  Moira MERRICK

Materials from this session:

Research & development

Author(s):  Tony BAXTER

Materials from this session:

Payroll tax & stamp duty changes

Author(s):  Peter COE

Materials from this session:

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

Materials from this session:

Superannuation and pension strategies

Author(s):  Daniel BUTLER

Materials from this session:

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

Author(s):  Susan YOUNG

Materials from this session:

Consolidation

Author(s):  Michael SELTH

Materials from this session:

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