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Recorded Webinars

Recorded Interactive Webinar: Tax Implications of Divorce: What Happens When Companies and Trusts are Involved?

Involvement in a family company or trust can add a layer of complexity when it comes to sorting through marriage and relationship breakdowns. This session focuses on the tax aspects to consider when the pie being divvied up includes either of those structures, including: Tax tr
PRESENTED BY Paul Hockridge Principal - Hockridge Advisory , Melbourne

Date/Time

About the Webinar

Involvement in a family company or trust can add a layer of complexity when it comes to sorting through marriage and relationship breakdowns. This session focuses on the tax aspects to consider when the pie being divvied up includes either of those structures, including:

  • Tax treatment of funds or property transferred from a private company or trust as a result of a marriage or relationship breakdown (TR 2014/5)
  • When CGT rollover relief can apply
  • Issues to consider if the transferee spouse instructs that a separate entity they control be the recipient of the transferred asset (Sandini Pty Ltd & Ors v FC of T & Ors [2017] FCA 287)
  • Tax issues to consider when the settlement involves the family home owned in a trust
  • Addressing the tax issues that can arise when settlements involve private companies or trusts in relation to:
    • franking credits
    • Division 7A
    • family trust and interposed entity elections
    • debt forgiveness
    • prior years tax losses carried forward
    • UPEs
  • Can the small business CGT concessions be a useful tool when addressing tax issues involving marriage/relationship breakdown settlements?
  • Issues in practice addressing the CGT liability treatment for marriage/relationship breakdown settlements and a review of the Rosati principle (Rosati v Rosati [1998] FAMCA 38)
  • Practical examples

Presented By

Paul Hockridge
Principal, Hockridge Advisory Melbourne, Vic

Paul Hockridge, the principal at Hockridge Advisory, a chartered accountant and chartered tax advisor, has over 30 years specialist tax advisory experience.

For over 20 years he was a partner in Big 4 and second tier chartered accounting firms and a multi-family office. Paul’s focus is on assisting high wealth families and private businesses and the accounting and law firms which advise them. Paul also provides litigation support services.

Paul is also a senior fellow in the Law School at the University of Melbourne, where he teaches in the Masters program.

Who Should Attend?

This webinar is suitable for accountants and lawyers advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

CPD Information

Accountants can claim up to 1 CPD hour. Lawyers can claim up to 1 CPD unit/point – substantive law. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

OPTIONAL ONLINE QUIZ

We will be adding an optional online quiz to the recording of this webinar to make it interactive in terms of the type of CPD that can be claimed. Upon completion of the quiz the successful registered user will receive a CPD certificate confirming completion and the CPD units/points/hours earned. The online quiz will be available with the recording – typically within 1 to 2 days of the live webinar being held.

WA lawyers – Please note that TEN is unable to verify your completion of recorded webinars to the Legal Practice Board of WA. TEN is an accredited provider.

While TEN takes all reasonable care to include accurate and up-to-date information regarding CPD category classifications and compliance obligations, information regarding CPD point allocation are provided as a guide only. Allocation of CPD points is subject to the CPD requirements of your jurisdiction, personal circumstances and professional requirements. You are solely responsible for determining whether a particular product is appropriate for your CPD requirements.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Jason Hooker on (03) 8601 7709 or email: [email protected]

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