Capital Gains Tax (CGT) Division 7A 2011

Tax traps arising from family breakdowns

Source: National

Published Date: 2 Mar 2011

 

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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

Details

  • Published By: David Marschke
  • 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 critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Capital Gains Tax (CGT) Division 7A 2011

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