Miscellaneous 2022

When divorce rears its (potentially) ugly head - managing tax issues that arise in a marriage or relationship breakdown

Source: Victoria

Published Date: 21 Jul 2022


Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

Marriage and relationship breakdowns can cause substantial stress for our clients. Helping them traverse the tax implications along this rocky road can alleviate some stress associated with their separation and the division of their assets. Paul draws from his expertise and experience in navigating this course with his clients, and provide insight for practitioners to comfortably guide their clients through issues including:

  • CGT and stamp duty on property settlements and transfers of business and investment assets
  • Capital allowance and trading stock rules
  • Subdivision 126-A rollovers - elements and consequences
  • Tidying up loan accounts and unpaid present entitlements - dealing with debt forgiveness, accrued losses, Division 7A, and section 100A (particularly the exception for 'ordinary family dealings')
  • Trust splitting and other family trust issues
  • Child maintenance trusts and;
  • Potential professional conflicts for advisors who have previously worked for both partners, or for the business entity/group


  • Published By: Paul Hockridge CTA
  • Published On:21 Jul 2022
  • Took place at:RACV Healesville Country Club & Resort

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2022

Share this page