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Private Company Restructures - CGT Rollovers of Assets and Entities presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced 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.

Published on 17 Jul 03 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers the following issues:
- using CGT rollovers into companies
- what CGT rollovers are available for SME assets?
- can we use the CGT replacement rollovers to our advantage?
- practical examples of these rollovers
- an analysis of the Stamp Duty implications of the various CGT schemes
- an outline of any concessions SMEs could avail themselves of.

Author profiles

Sean Pearce CTA
Sean Pearce, CTA, is a past State Councillor and WA Education Chairman of The Tax Institute. Prior to joining MKT in 1994, Sean spent 9 years in the advising and audit areas of the ATO. Since 1985, he has specialised in business and corporate tax with a particular focus on capital gains tax, business restructuring and Division 7A. Sean has been a regular presenter for the professional bodies on tax issues affecting companies and small business. He heads MKT’s Accountants Network and Premium Accountants Network (PAN) which provides tax advisory and training support to over 200 accounting firms across Australia. Sean holds a Graduate Diploma in Advanced Taxation Law (University of NSW). - Current at 20 February 2025
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Brian Lovitt CTA
Brian practises in commercial law and specialises in all aspects of direct and indirect taxation including CGT, Income tax, Duty, GST, Payroll tax and other state duties. Brian is also a qualified Accountant. - Current at 01 January 2014
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Individual sessions

CGT Rollovers of Assets and Entities

Author(s):  Sean PEARCE

Materials from this session:

Further details about this event:

 

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