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🇦🇺Australia · 2014Cross-Border

Paul Hogan & Linda Kozlowski: The Crocodile Dundee Divorce Across Two Continents

That’s not a divorce — THIS is a divorce: jurisdiction wars from the Outback to Malibu

Key Facts

Settlement:Estimated ~$6.25 million
Peak Net Worth:$20M+ (Crocodile Dundee earnings)
Marriage Length:24 years (1990–2014)
Complication:Australian Tax Office dispute
Jurisdictions:California and Australia

What Happened

Paul Hogan — the Australian actor who became a global star as the title character in 'Crocodile Dundee' (1986) — married his American co-star Linda Kozlowski in 1990. They had one son, Chance, and split their time between Los Angeles and Australia. Their 2014 divorce raised complex questions about jurisdiction, hidden assets, and international tax disputes.

The divorce was filed in Los Angeles, where the couple had their primary residence. However, Hogan’s finances were entangled in a decade-long dispute with the Australian Taxation Office (ATO), which claimed he owed millions in back taxes and had hidden income in offshore accounts. The ATO issued a departure prohibition order at one point, preventing Hogan from leaving Australia.

Kozlowski’s legal team faced the challenge of determining Hogan’s true net worth amid the tax dispute. His 'Crocodile Dundee' earnings had been enormous (the film grossed $328 million worldwide), but Hogan claimed much of his wealth had been consumed by the tax fight. Allegations of hidden assets in overseas structures complicated the picture.

The divorce was settled out of court. Reports suggest Kozlowski received approximately $6.25 million — a modest sum given Hogan’s peak earnings. She relocated to Morocco after the divorce, largely withdrawing from public life and acting. The case highlighted how international tax disputes can dramatically complicate divorce proceedings and reduce the assets available for division.

Legal Breakdown: Cross-Border Jurisdiction Disputes

Tax Disputes and Divorce

When one spouse has an ongoing tax dispute, it complicates divorce in multiple ways: the disputed amount reduces available assets, tax liens take priority over divorce settlements, and the non-filing spouse may face liability for joint returns. Hogan’s ATO dispute consumed millions that might otherwise have gone to the settlement.

California vs. Australian Jurisdiction

California is a community property state with 50/50 division. Australia uses a discretionary ‘just and equitable’ approach. Filing in California was likely more favorable for Kozlowski. However, assets held in Australia were subject to Australian law, creating a dual-jurisdiction challenge.

Hidden Assets Across Borders

The ATO’s allegations of offshore accounts raised the same concerns Kozlowski’s team had. If assets are hidden from tax authorities, they’re almost certainly hidden from a divorcing spouse. Tax investigations can actually help the other spouse by uncovering concealed wealth.

What This Means for Your Divorce

  • If your spouse has an active tax dispute, understand that it will complicate your divorce and reduce available assets.
  • Cross-border divorces require lawyers in each jurisdiction. Assets in one country may be subject to different rules than assets in another.
  • Tax authority investigations can reveal hidden assets that benefit the divorcing spouse. Cooperate with (or monitor) tax proceedings.
  • File in the jurisdiction that gives you better property division rules, but be prepared for the other country’s laws to apply to assets located there.

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This article is based on publicly available court records, news reports, and legal analysis. It is provided for educational purposes only and does not constitute legal advice. No attorney-client relationship is created by reading this content.

Divorce laws vary by jurisdiction. Always consult a licensed attorney in your area before making legal decisions.