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Courses/Law/Tax Law

Tax Issues in Family Property Settlements

Navigate hidden tax liabilities and prevent costly financial mistakes by mastering the complex tax consequences of dividing assets during divorce and separation.

Created byBrett Hartley
5.0
(3 reviews)
BeginnerUpdated Jun 10, 2026
Tax Issues in Family Property Settlements

What You'll Learn

check_circleIdentify and assess common tax liabilities and risks arising in family property settlements, including CGT, Division 7A issues, and tax consequences associated with companies and trusts.
check_circleEvaluate how courts approach tax liabilities in property proceedings, including the impact of judicial discretion, relevant case law, and the nature and circumstances of the liability.
check_circleGather, analyse, and present appropriate tax evidence, including the effective use of forensic accountants, single experts, and shadow experts in negotiations and litigation.
check_circleDevelop settlement strategies that account for current and future tax consequences

About This Course

Tax considerations form a critical foundation of every successful property settlement, directly impacting the true net value of the matrimonial pool available for division. Yet, because tax is often treated as an incidental or secondary issue next to more immediate disputes, many family law practitioners fail to properly identify, plan for, or evidence tax implications early in a matter. Misunderstanding how the court treats latent liabilities, failing to account for complex corporate or trust structures, or presenting inadequate financial evidence can lead to unexpected post-settlement liabilities, unfavorable judgments, and severe financial consequences for clients.

In this practical session, family law veteran and Managing Director Brett Hartley provides a high-level, practitioner-focused overview of tax issues in family property settlements. Drawing from over 30 years of exclusive experience in complex and high-net-worth family law matters, Brett explains how the courts treat tax liabilities under the broad requirements of justice and equity. This session covers the essential tax concepts family lawyers encounter daily—including Capital Gains Tax (CGT), Division 7A consequences, corporate and trust extractions, the strategic deployment of shadow experts, and critical case law updates, including recent 2026 decisions. Through practical examples and industry insights, participants will gain a clearer understanding of how to evaluate the nature and circumstances of tax debts, gather compelling evidence, and structure robust settlements that protect their clients' financial interests.

Key Topics Discussed:

  • How the Family Court treats tax
  • Relevant legal precedents and case law
  • Early identification and planning for tax issues
  • Gathering and presenting tax evidence before the court
  • Role of independent forensic accountants and single experts
  • Sourcing and structuring funds for property settlements
  • Tax consequences of declaring dividends
  • Role of shadow experts in early negotiations
  • Implementing formulas for future tax payments in consent orders
  • Crystallization of tax liabilities through early asset sales
  • Judicial discretion regarding matrimonial liabilities
  • Influence of party conduct on court decisions
  • Legislative changes and income tax rulings
  • Mechanics of Division 7A in family law
  • Capital Gains Tax and rollover provisions
  • Commercial debt forgiveness and director penalty notices
  • Framework for analyzing the nature and circumstances of tax liabilities

Your Instructor

Brett Hartley
Brett Hartley

Managing Director | Hartley Family Law

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star3 reviews

Brett Hartley is an Accredited Specialist in family law, widely regarded by his peers as an expert in the field. With over 30 years of exclusive practice in family law, Brett combines his Bachelor of Laws (LLB) with a Bachelor of Commerce (BCom) from The University of Queensland, providing him with a profound understanding of complex business and financial structures. Throughout his career, he has successfully acted for clients with a combined net worth exceeding ten billion dollars, protecting substantial assets in high-stakes disputes. His notable casework includes managing property settlements involving a $100M+ rural enterprise, a $400M+ retail and accommodation business, and a complex international dispute with $200M+ in assets across Hong Kong and Dubai. Known for his technical precision in high-net-worth matters, Brett regularly presents in-house seminars to commercial law firms and accountancy practices, and is the author of several publications, including The Essential Guide to Property Settlement in Australia.

Credit Information

What Students Are Saying

5.0
Student's Choice
3 reviews

Frequently Asked Questions

We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.