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Taxing Relationship Breakdowns Webinar

Published on 12 Nov 2014 | Took place at Online, QLD

It is inevitable that a number of your good clients will undergo a marriage breakdown. It is essential to be aware of the specific tax issues that a breakdown can create.

This session addressed the important tax issues that practitioners should be aware of where clients are involved in a divorce or other relationship breakdown.

Individual sessions

Taxing relationship breakdowns

Author(s):  Stephen HOLMES

This paper covers:

  • role of tax in a matrimonial dispute
  • the CGT rollover – spouse to spouse (Section 126-5)
  • the CGT rollover – entity to spouse (Section 126-15)
  • when to disregard the rollover?
  • matrimonial rollover and the small business concessions
  • other rollover matters
  • Division 7A and marriage breakdown
  • trust matters.
Materials from this session: