Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Capital Gains Tax (CGT) Division 7A 2011

Tax traps arising from family breakdowns

Source: National

Published Date: 2 Mar 2011

 

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

Subscribe Now

Already a Subscriber? Login now

This video covers:
  • using CGT rollovers and dealing with their limitations
  • interaction of CGT rollovers with other provisions
  • the main residence exemption - Tricks and traps
  • matrimonial property splits - Application of Div 7A and issues with unpaid present entitlements
  • approaches to dealing with trust property/trust interest including impact of family trust elections
  • alternative company structuring arrangements including liquidations/share capital reductions.

Individual Session

Tax traps arising from family breakdowns

Author(s): David Marschke CTA
Materials from this session:

Author(s)

Details

  • Published By: David Marschke CTA
  • Published On:2 Mar 2011
  • Took place at:Convention and Exhibition Centre, Brisbane

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))

("TTI")

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.

Tags

Capital Gains Tax (CGT) Division 7A 2011

Share this page