divorce

CGT and divorce: Rolling over separation anxiety

  With apparently one in three marriages ending in divorce in Australia, the CGT rollover provisions for the transfer of assets following a divorce or relationship breakdown (including a same-sex marriage or relationship) are quite significant. The great “Sandini” The recent case of Ellison v Sandini Pty Ltd [2018] FCAFC confirmed that the rollover is

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Is breaking up harder for couple members of an SMSF?

Breaking up a marriage or relationship is hard on many levels, and the money put aside in superannuation is another (often substantial) asset that needs to be dealt with when couples have to consider dividing possessions in the event of a split. Naturally there are regulations drafted to deal with dividing super fund interests, however

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