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CGT/rollovers paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 17 Sep 12 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

One of the greatest impediments to any potential restructure is the application of Capital Gains Tax. Part 1 of this paper looks at the various rollovers available and some of the traps which need to be watched out for.

The second part of this paper focuses in depth on the following scenarios:

  • individual to company
    • option 1 – Individual principally owning capital assets
    • option 2 – Individual principally owning depreciable assets (low tax WDV but high market value)
  • unit trust to company
    • replacing the unit trust with a company
    • inserting a company as holder of all units.

Author profiles

Timothy Sandow CTA
Tim Sandow, CTA, has over 30 years of experience as a tax professional, including 25 years in the Big 4. He provides income tax related advice to a variety of private and large public companies as well as multi-nationals. He has advised on mergers & acquisitions, tax governance, corporate tax, international tax, and employment tax issues. Tim is also the Partner leading BDO’s National Tax Risk & Ethics group. Tim is a CTA of The Tax Institute and a Chartered Accountant Fellow and the SA representative on the National Board of The Tax Institute. Tim is the current President of The Tax Institute and a regular presenter at numerous Tax Institute conferences and events. - Current at 11 December 2024
Click here to expand/collapse more articles by Tim SANDOW.
Emma De Roos
Emma is a Senior Manager in the Tax Division of KPMG with over 12 years experience. Emma specialises in corporate and international tax and transfer pricing, providing services to Australian and foreign based private and public companies and covering a wide range of client transactions including restructuring and mergers and acquisitions. - Current at 20 July 2012

 

This was presented at 2nd Annual Family Planning Day .

Get a 20% discount when you buy all the items from this event.

Individual sessions

UPEs for trusts running business/holding investment assets

Author(s):  Ian SNOOK

Materials from this session:

Buying and holding property through SMSFs

Author(s):  Tasha NAIGE

Materials from this session:

Succession and governance issues

Author(s):  Kale RIGANO

Materials from this session:

CGT/rollovers

Author(s):  Tim SANDOW,  Emma de Roos

Materials from this session:

Practical issues in a restructure

Author(s):  Grantley STEVENS,  John LEVY

Materials from this session:

Stamp duty issues

Author(s):  Campbell RANKINE

Materials from this session:

GST issues impacting family planning

Author(s):  Matthew NICHOLLS,  Michael CRANWELL

Materials from this session:

Further details about this event:

 

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