In determining property issues the Family Court has to identify and take into account the relevant assets and liabilities of both of the parties to the marriage and any corporate entities which they control. The valuation of assets can be a difficult exercise. The evaluation of liabilities, particularly where they have not crystallised is no easier.
"Capital Gains and other Taxes : Their Relevance to Family Law,"
Revenue Law Journal: Vol. 1
, Article 7.
Available at: http://epublications.bond.edu.au/rlj/vol1/iss1/7