Topics covered in this presentation from the 2007 National CGT Roadshow include:
- Company acquisitions and disposals - effective use of CGT rollovers
- Tips and traps around practical applications of CGT rollovers
- Division 124 - replacement asset rollovers, in particular scrip for scrip rollovers
- Other tax implications of company restructures
- Getting wealth out of SME companies and trusts - a brief overview of CGT issues and tools available
- CGT implications of business divestment
- Division 152 concessions
- CGT implications of liquidating a company
- Practical aspects of demerger relief
- CGT implications for trusts
- Update on other developments in CGT
- Proposed changes
- ATO rulings and decisions of practical relevance