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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

Stephen Holmes CTA
Photo of author, Stephen HOLMES Stephen Holmes, CTA, 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 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 27 November 2017
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