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Taxing relationship breakdowns paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes 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.

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 holds a Juris Doctor degree from Bond University Law School with first class honours. - Current at 30 July 2020
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Taxing relationship breakdowns

Author(s):  Stephen HOLMES

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