Transactions Pursuant to Matrimonial Property Agreements and Orders
Current Taxation, Vol. 30, pp. 67-75, 1986
5 Pages Posted: 27 Mar 2010
Abstract
The Matrimonial Property Act 1976 deals with the division of property on the dissolution of marriage. Section 21(1) of the Act allows parties to contract out of the Act, which has led to a practice of using the section to put estate plans into place. The effect of these schemes allows parties to reduce their tax liability.
Keywords: Matrimonial Property Act 1976, Income Tax Act 1976, Tax liability
JEL Classification: K34
Suggested Citation: Suggested Citation
Prebble KC, John, Transactions Pursuant to Matrimonial Property Agreements and Orders. Current Taxation, Vol. 30, pp. 67-75, 1986, Available at SSRN: https://ssrn.com/abstract=1576952
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.