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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 CTA
Materials from this session:

Author(s)

Details

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

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Capital Gains Tax (CGT) 2016

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