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  Capital Gains Tax (CGT) Superannuation 2013

Small business CGT relief and related party transactions

Source: New South Wales

Published Date: 29 Aug 2013

 

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This paper covers:

Small Business CGT Relief

  • the main CGT relief and the interface with super, eg the CGT cap amountrollovers to super
  • can a taxpayer obtain CGT relief on an in specie asset transfer to super?
  • are there any differences for in specie transfers under the 15 year rule compared to the retirement relief?
  • what are the planning tips and traps that advisers must watch out for?

Related Party Transactions

  • the new rules for related party acquisitions and disposals
  • what are the quirks with the new rules and who qualifies as an independent valuer?
  • can listed securities be transferred off market as well as on market to minimise brokerage and transfer costs?
  • how do the new rules apply to private companies and non-geared unit trusts which may hold real property?
Author(s)

Individual Session

Small business CGT relief and related party transactions

Author(s): Daniel Butler CTA , David Oon
Materials from this session:

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Capital Gains Tax (CGT) Superannuation 2013

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