A final interesting point relates to whether business real property can be contributed to an SMSF where that contribution is made under the small business CGT concessions. In particular, whether the retirement exemption under Subdiv 152-D ITAA97 which allows a...
Family Lawyers well know the difficulty of dividing the ‘pie’ of matrimonial assets. However this task can be made much harder if the ‘pie’ is reduced by unnecessary taxes. Or made terrifying if their client receives an unforeseen tax bill 6 months later! When spouses...
