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Sale of property assets - Achieving a completely legal CGT wipe-out 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 03 Feb 12 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • do you satisfy Div 152 basic conditions?:
    • are you small business entity (SBE)?
    • do you satisfy maximum net asset value test?
    • who are your affiliates?
    • which entities are connected with you?
  • if dispose of shares/trust interests, do you satisfy CGT concession stakeholder conditions?
  • special issues with "earn-outs" and trusts
  • Div 152 reliefs & super contribution rules.

Author profile

Michael Butler CTA-Life
Michael Butler, CTA, is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in corporate restructurings, cross-border investment, property, wine and mining taxation, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events. Michael was made an Honorary Life Member of The Tax Institute in 2024. - Current at 13 May 2025
Click here to expand/collapse more articles by Michael BUTLER.

 

This was presented at 5th Annual Property Day .

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The impact of GST on property

Author(s):  Matthew NICHOLLS

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Sale of property assets- Achieving a completely legal CGT wipe-out

Author(s):  Michael BUTLER

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Land valuation

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The small property developer - Opportunities abound

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