It addresses the important tax issues that practitioners should be aware of wherecclients are involved in a divorce or other relationship breakdown. Specifically the session covered:
- the CGT rollover - how it works, when it doesn't and the pitfalls that can arise
- Division 7A - the new ATO position on the relevance of Div7A in property settlements
- child maintenance trusts - a very powerful tool but too often underutilised.