Source: Taxation In Australia Journal Article
Published Date: 1 May 2011
This article considers a number of tax issues that can arise in the context of property settlements. These include CGT issues involving the legal and beneficial reallocation of the party's wealth under a property settlement, transactions relating to companies or trusts, more specific trust issues, and a range of other tax issues that can arise as part of a property settlement which are not always considered, including dealings with depreciating assets and trading stock, forgiveness of debts, the future utilisation of carry-forward losses and the possible application of Div 149. Possible alternative structures are discussed.
Private company capital management - Extracting value from a company - Part one - Presentation 08 Nov 2018
Private company capital management - Extracting value from a company - Paper 08 Nov 2018
Private company capital management - Part 2 - Paper 10 Nov 2016
Restructuring opportunities - Presentation 28 Apr 2016
Workshop 1 - Restructuring opportunities: Case studies & solutions - Paper 28 Apr 2016
Income tax issues in property - Paper 12 Apr 2016
Income tax issues in property - Presentation 12 Apr 2016
Exiting your business - Sale - Paper 27 Aug 2015
Exiting your business - Sale - Presentation 27 Aug 2015
Structuring professional practices - Presentation 26 Feb 2015
The material is copyright. Apart any fair dealing for the purpose 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.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.