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Published on 28 Mar 03
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
Paying tax is difficult enough when it is compulsory. How much worse is it when it could easily have been avoided by using tax concessions available in many circumstances when your client's marriage or other domestic relationship
ends? This seminar paper looks at the available concessions and their practical application. It also examines the new superannuation splitting rules. It includes:
- CGT rollovers
- stamp duty (for all states and territories)
- GST issues (for shared business assets)
- superannuation splitting
- what if both fighting parties are your clients?
Arlene Macdonald presented aslightly revised and updated version of this paper at the My Client the Divorcee seminar held in Adelaide on 16 September 2003. It focusses on the matters from the SA practitioner's perspective. Click here to view that paper.
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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