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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 with WMS Chartered Accountants based on the Gold Coast. He specialises in all SME tax matters with a particular interest in the CGT small business concessions, tax effective restructures and Division 7A. Since 2011. He is passionate about tax education and assistance for regional accountants. He is also a regular speaker for other professional bodies including the Tax Institute. - Current at 01 June 2026
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Taxing relationship breakdowns

Author(s):  Stephen HOLMES

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