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
- child maintenance trusts
- trust splitting.
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 18 March 2016
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