Transactions Pursuant to Matrimonial Property Agreements and Orders

Current Taxation, Vol. 30, pp. 67-75, 1986

5 Pages Posted: 27 Mar 2010

See all articles by John Prebble KC

John Prebble KC

Victoria University of Wellington, Te Herenga Waka - Faculty of Law; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien; University of Notre Dame Australia - School of Law

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

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

John Prebble KC (Contact Author)

Victoria University of Wellington, Te Herenga Waka - Faculty of Law ( email )

PO Box 600
Wellington, 6140
New Zealand
+64 4 463 6311 (Phone)
Papers Indexed at HOME PAGE (Fax)

HOME PAGE: http://www.victoria.ac.nz/law/staff/prebble-scholarly.aspx

Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien ( email )

Welthandelsplatz 1
Vienna, Wien 1020
Austria

University of Notre Dame Australia - School of Law

Sydney Campus, New South Wales
Australia

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