has been advising family law practitioners on tax issues concerning proposed arrangements between estranged spouses and associated entities. Issues may include: advantages and disadvantages of using capital gains tax rollovers and family agreements; stamp duty exemptions; the tax consequences of debt forgiveness (such as potential application of Division 7A deemed dividend provisions and non-availability of tax losses); and revenue consequences of trustee capital distributions and sales; and splitting of superannuation benefits.
For further information, contact Joe Lederman at BALDWINS, Australian Lawyers & Consultants.
