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100206
Individual Podcasts
It’s not news that relationship breakdowns can be messy. However, throw a business entity or two into the mix and it is not just the relationship that may have unravelled. This session explores the issues and some tips along the way, including: How does CGT apply for assets:

Date/Time

About the Podcast

It’s not news that relationship breakdowns can be messy. However, throw a business entity or two into the mix and it is not just the relationship that may have unravelled. This session explores the issues and some tips along the way, including:

  • How does CGT apply for assets:
    • divided under a private or informal arrangement?
    • using the CGT relationship breakdown rollover?
  • How does the CGT rollover work if the asset is transferred:
    • from a company?
    • from a unit or fixed trust?
    • from a discretionary trust?
    • to an entity nominated by a spouse (Ellison v Sandini Pty Ltd [2018] FCAFC 44)
  • What if the asset transferred is not subject to CGT (i.e., depreciating assets)?
  • Do the tax implications differ if a private company transfers money or property under a court order to:
    • a shareholder spouse (TR 2014/5), or
    • a non-shareholder spouse?
  • How do the franking credit rules apply to amounts paid from a company as a result of a marriage or relationship breakdown?
  • Are cost base adjustments required for shares when property is transferred from a company under a family law obligation?
  • The impact of marriage or relationship breakdowns on family trust elections
  • Case study

Presented By

Paul Hockridge
Mutual Trust Pty Ltd

CPD Information

0.4 CPD units

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