Tax issues can sometimes add to the angst involved when relationships end if they are not managed properly. This presentation outlines some of the practical considerations relevant to the CGT rollover for divorce, including the impact of the recent Sandini decision, as well as the CGT rollover for deceased estates. Advisers also need to be mindful of the potential for tax relief under the new small-business rollover and the CGT small business concessions, as well as trust cloning and trust splitting considerations.
Featuring: George Kolliou, AG Tax Lawyers, Melbourne
[25.58 minutes] [0.43 CPD hours]
George Kolliou, formerly principal of Kolliou Tax Lawyers, has worked in the taxation field for over 30 years, firstly as an accountant and then as a lawyer. George's special area of interest is the intersection of taxation and trust law particularly in the SME context.
George regularly presents at tax conferences on SME taxation issues and writes for various professional journals. He has also co-authored the Australian Trusts Tax Handbook published by Thomson Reuters.
0.01 CPD Hours