Miscellaneous 2020

Restructuring in uncertain times

Source: National

Published Date: 1 Jul 2020

 

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This video covers:
  • issues to consider before restructuring
  • why may a client want to restructure?
  • CGT concessions and roll-overs
  • subdivision 122-A (individual/trustee to company)
  • subdivision 122-B (partnership to company)
  • subdivision 124-N (unit trust to company) - requirements
  • Division 615 (inserting HoldCo)
  • small business CGT concessions
  • the active asset test.

Individual Session

Restructuring in uncertain times

Author(s): Linda Tapiolas

Details

  • Published By: Linda Tapiolas
  • Published On:1 Jul 2020
  • Took place at:Online

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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Miscellaneous 2020

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