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 CTA

Details

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

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