Capital Gains Tax (CGT) Division 7A M&A

Is you business CGT concession ready?

Source: New South Wales

Published Date: 16 May 2013

 

Selecting an appropriate structure to operate a business or hold investments is crucial to ensure the desired commercial and tax outcomes can be achieved. So how do you decide what is the right (or wrong) structure for an SME? How do you make sure the structure is ready to access the small business CGT concessions? By focusing on a series of real-life examples of structures used by SMEs, this presentation looks at:

  • effective structuring of an SME, including the major strengths and weaknesses of particular structures
  • how to determine if a structure has become ineffective and what to do if this is the case
  • what should you do if you have inherited a poor structure?
  • what factors should be considered if you decide to restructure?
  • how do you know if a business or structure is CGT concession ready?
  • can you manage or fix potential problems in the ability to access the CGT concessions?

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Author(s)

Individual Session

Is your business CGT concession ready?

Author(s): Todd Want , Greg Travers

Details

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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