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When divorce rears its (potentially) ugly head – managing tax issues that arise in a marriage or relationship breakdown 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 21 Jul 22

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

Author profile

Paul HOCKRIDGE
Photo of author, Paul HOCKRIDGE Paul of Mutual Trust, has over 30 years experience in advising high-wealth families, closely held businesses and accounting and legal firms on tax, asset protection and estate and succession planning. He has particular expertise in litigation support and property development. Paul started his career with the ATO and has worked in major legal and accounting firms. Prior to joining Mutual Trust, he was a Tax Partner at Deloitte Private for several years. For a number of years, Paul has been a regular author and speaker on taxation matters, particularly in relation to tax aspects of business and investment structuring, estate and succession planning and salary packaging.
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This was presented at Yarra Valley Tax Retreat .

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

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