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  Capital Gains Tax (CGT) 2016

CGT rollovers - An SME's perspective

Source: National

Published Date: 2 Mar 2016

 

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This video is a filmed session from the 31st National Convention, PowerPoint slides are incorporated with the presentation.

With trusts becoming more complex to administer and the ATO's position on UPEs being subject to Div 7A, more and more taxpayers are reviewing their structures with the view to restructuring their activities into corporate vehicles without triggering capital gains tax or income tax consequences.

This practical session examined some of the more common CGT rollovers utilised by SME taxpayers when restructuring their affairs. This session was case study/example based and involved looking at the following rollovers:

  • Division 122-A and B
  • Division 124-N
  • Division 615.

Individual Session

CGT roll-overs - An SME's perspective

Author(s): Stuart Glasgow
Materials from this session:

Author(s)

Details

  • Published By: Stuart Glasgow
  • Published On:2 Mar 2016
  • Took place at:Grand Hyatt, Melbourne

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) 2016

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