Capital Gains Tax (CGT) Property 2012

Sale of property assets - Achieving a completely legal CGT wipe-out

Source: South Australia

Published Date: 3 Feb 2012

 

This presentation covers:

  • do you satisfy Div 152 basic conditions?:
    • are you small business entity (SBE)?
    • do you satisfy maximum net asset value test?
    • who are your affiliates?
    • which entities are connected with you?
  • if dispose of shares/trust interests, do you satisfy CGT concession stakeholder conditions?
  • special issues with "earn-outs" and trusts
  • Div 152 reliefs & super contribution rules.

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Individual Session

Sale of property assets- Achieving a completely legal CGT wipe-out

Author(s): Michael Butler

Details

  • Published By: Michael Butler
  • Published On:3 Feb 2012
  • Took place at:Hilton Adelaide, Adelaide

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Capital Gains Tax (CGT) Property 2012

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