CPD 1.5 hours On Demand Course Online

Special Tax & Superannuation Topics 2023-24 - Relationship Breakdown - The Tax Consequences

Understand the tax implications of divorce or separation, especially when transferring real property. This course highlights the key tax issues for clients who are divorced or divorcing.

$113.64

non-member : $136.36

Description

After completion of this topic, participants should be able to:

  • Understand the requirements of rollover in Subdivision 126-A relevant to marriage/relationship breakdown
  • Understand the key issues associated with the subsequent disposal of the main residence acquired under a marriage breakdown
  • Determine whether there are any Div 7A and/or CGT implications where a Court orders the transfer of numerous assets from a company to an individual
  • Demonstrate an understanding of the tax issues that may emerge where a Court orders the transfer of numerous assets from a trust to an individual
  • Explain whether there are any exemptions or tax deductions relating to spousal maintenance

This session forms part of the Special Tax & Superannuation Topics Series. These concise 1.5-hour sessions have been specifically designed for an online platform to ensure training is informative, immersive and even fun. These sessions will:

  • Ensure you get the critical knowledge you need while minimising your time out of the office.
  • Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early
  • Help you avoid any possible traps and pitfalls
  • Give you answers to the questions most relevant to you

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.


Continuing Professional Development Hours

The content covered in this topic constitutes verifiable CPD for CA ANZ, has been assessed for ASIC and FASEA CPD and also meets the Tax Practitioners Board's CPE requirements.

  PER SESSION 
CA ANZ   Up to 1.5 CPD hours
 Tax Practitioners Board  Up to 1.5 CPD hours

 

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