RSM Australia

Family Law: Workshops and Seminars

The interface between valuers and family lawyers

A walkthrough of the valuation process with a focus on how valuers and Family Lawyers can effectively work together to drive better outcomes for clients.  Outcomes: 

State and Federal Tax Concessions for Family Law matters

This presentation outlines the specific concessions available in relation to Capital Gains Tax and Stamp Duty in Family Law matters. Outcomes: 

What protection does your client have from being indemnified when their partners Company goes into Liquidation?

Family run business are often tangled with both husband and wife providing guarantee’s and being directors of a Company to allow them to borrow funds and in the hope of reducing their tax obligations.

Director penalties and the application to Family Law matters.

This session provides an in-depth summary of director penalties with regard to a company in breach of its Pay as you go (PAYG) withholding and superannuation guarantee (SGC) obligation.

The Fundamentals of Family Law Valuations

An outline of the valuation process incorporating business valuation fundamentals and methodologies Outcomes: 

Tax implications where the parties don’t comply with Family Court Orders

This is a discussion session based on the Commissioner’s view with respect to Family Court Orders, CGT Event A1 and the potential tax implications where the parties don’t transfer assets in strict accordance with the Family Court Orders.

Division 7A and its application to Family Law matters

Division 7A is an integrity measure to ensure that private companies do not make tax free distributions of profits or assets to shareholders or associates. 

Can inheritance be protected in Family Law Proceedings?

Whilst inheritance are often understood to be assets of the marriage and therefore part of the property pool to be divided in Divorce proceedings. It is not always the case.

Sandini v Commissioner of Taxation and Capital Gains Tax exemptions

This session puts a spotlight on the Federal Court Tax case Sandini v Commissioner of Taxation. Outcomes:  

79A Applications and Insolvency

So your client got the Orders they were seeking and have moved on.  What happens when the partner becomes a Bankrupt or their Company goes into Insolvency and a Liquidator / Trustee takes steps to recover part or all of the asset pool?

Discretionary Trusts and Unpaid Present Entitlements to Corporate Beneficiaries

An outline of the Commissioner’s view on the application of Division 7A to unpaid present entitlements made by a discretionary Trust to a corporate beneficiary.  Outcomes:

Minority Interest Valuations

Detailed explanation of how minority and controlling interests in companies are valued and some common valuation traps.