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Taxing relationship breakdowns paper

Published on 12 Nov 14 by QUEENSLAND DIVISION, THE TAX INSTITUTE

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.

Author profile:

Author Photo - Stephen Holmes CTA
Stephen Holmes CTA
Stephen is a Partner at WMS Chartered Accountants based on the Gold Coast. Stephen has a particular focus on CGT, taxation implications of trusts and SME tax issues generally. He assists clients to legitimately reduce their overall tax burden by innovative structuring and detailed planning. He is a regular resource for other accounting professionals on tax matters. He is also a regular speaker on tax matters across south-east Queensland and northern New South Wales. In addition to holding masters degrees in both Taxation and Economics, Stephen completed a Juris Doctor degree at Bond University Law School in 2013 with first class honours. Current at 04 March 2016 Click here to expand/collapse more articles by Stephen HOLMES.
 
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