Capital Gains Tax (CGT) Division 7A Trusts

Irreconcilable differences

Source: South Australia

Published Date: 2 May 2013


Transferring and dividing family property between the parties in a relationship breakdown will give rise to questions of tax liability and whether it can be deferred or avoided. It is common for family lawyers and their clients to rely very strongly on the accountant or other tax adviser to identify the tax issues and consequences so that these can be taken into account in making decisions.

Mainly using case studies, the presentation covers:

  • tax concessions, including CGT, Div 7A, child maintenance trusts and super splitting
  • restructuring or other changes concerning family property before final orders
  • other tax issues, including FTEs, GST, stamp duty and large tax liabilities
  • trust issues
  • conflict of interest.

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Individual Session

Irreconcilable differences

Author(s): Arlene Macdonald CTA-Life
Materials from this session:


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Capital Gains Tax (CGT) Division 7A Trusts Miscellaneous 2013

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