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My Client the Divorcee presentation
Published on 28 Mar 03 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
Paying tax is difficult enough when it is compulsory. How much worse is it when it could easily have been avoided by using tax concessions available in many circumstances when your client's marriage or other domestic relationship
ends? This presentation looks at the available concessions and their practical application. It also examines the new superannuation splitting rules. It includes:
- CGT rollovers
- stamp duty (for all states and territories)
- GST issues (for shared business assets)
- superannuation splitting
- planning
- what if both fighting parties are your clients?
Author profile
Arlene Macdonald CTA-Life
Until her recent retirement, Arlene was a Barrister at the South Australian Bar for 17 years. Prior to this she spent 8 years at the Australian Government Solicitor's Office, and several years at the ATO and the Commonwealth Ombudsman's office. At the Bar she appeared and advised in a wide range of Commonwealth and State tax disputes concerning income tax, CGT, GST, stamp duty, payroll tax, land tax and other tax issues. Arlene is experienced in acting for the Commissioner of Taxation and for the range of taxpayers who were in dispute with the revenue authorities or who needed advice on how tax law applies in their case. She has a passion for legal education, especially in tax and trust law. She was awarded life membership of The Tax Institute in 2010 particularly for her work over many years in organising, promoting and providing education through The Tax Institute. She has written a vast number of papers and articles and is a highly sought after speaker.
- Current at
16 February 2015
This was presented at 17TH NATIONAL CONVENTION: TAX 2003 - A CHALLENGING VINTAGE .
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Individual sessions
Part IVA and the Tax Adviser - Don't Taint the Wine
Author(s): Justice D Graham HILLMaterials from this session:
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Income Alienation - Reviewing the Big Picture
Author(s): Gil LEVYMaterials from this session:
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Asset Protection for Professionals - Saving the Grange
Author(s): Ken SCHURGOTTMaterials from this session:
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Service Trusts in the Future
Author(s): David W MARKSMaterials from this session:
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Division 7A Issues - being prepared to survive an audit
Author(s): Peter RILEYMaterials from this session:
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Structuring a Business to take advantage of CGT Concessions
Author(s): Gordon S COOPERMaterials from this session:
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Self Managed Superannuation Fund Investment Rules
Author(s): Mark PIZZACALLAMaterials from this session:
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Research and Development for SMEs
Author(s): Terry LEWISMaterials from this session:
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My Client the Primary Producer - Breaking the Drought
Author(s): Barbie CHIROMaterials from this session:
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My Client the Expatriate - Secrets of 'Old' World Vintages
Author(s): Paul ELLISMaterials from this session:
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My Client the Writer/Performer/Sports Person
Author(s): Bill BAILLIEMaterials from this session:
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My Client the Divorcee - Grapes of Wrath
Author(s): Arlene MACDONALDMaterials from this session:
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Demerging, Retiring and Rolling Over
Author(s): Tony BAXTERMaterials from this session:
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Part IVA at age 21 - Has it Reached Maturity?
Author(s): AH (Tony) SLATERMaterials from this session:
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Fixing your tax problem: where to go for what and why?
Author(s): Dr Michael DIRKIS, Peter HAGGSTROMMaterials from this session:
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