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CGT small business concessions: CGT tips & traps presentation

Member Price: Free
Non Member Price: $15.00

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Published on 18 Oct 16 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • relevant conversations to hold with your clients
  • general conditions for SBE CGT concessions – problem areas
  • 15-year retirement exemption
  • 50% active asset reduction – should it always be used
  • sale of shares v sale of assets
  • liquidating a company after selling assets in the company
  • restructuring to meet the SBE requirements – will Part IVA apply?
  • new earn-out legislation and impact on concessions.

Author profiles

Mark Pollock CTA
Mark is a Tax Partner with BDO Perth. He has over 30 years of experience providing tax and business advice to a wide range of industries. Mark specialises in adding value to growing private companies and families by working with them to maximise after-tax returns while optimising their financial affairs. Previously, Mark was a Partner at PKF Perth and Chairman of PKF’s National and International Taxation Committees. - Current at 19 May 2017
Click here to expand/collapse more articles by Mark POLLOCK.
Colleen Mortimer CTA
Colleen has been a lecturer at Curtin University since 1988. She currently teaches in a number of postgraduate tax units and has won many awards for her teaching. Prior to joining Curtin University she worked at the Australian Taxation Office and Arthur Andersen and operated her own business specialising in small businesses. Colleen is also a Senior Manager at BDO where she is responsible for the Learning and Development in both the Corporate and International tax area and the Business Services area. She also teaches for the Tax Institute in the CTA1 Foundations, CTA2A and CTA2B Advanced subjects, and CTA3 Advisory subjects. Colleen is also the CTA2B Advanced Subject Convenor - Current at 08 August 2018
Click here to expand/collapse more articles by Colleen Mortimer.

 

This was presented at Small Business CGT Day .

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

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Small business CGT rollover restructures

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CGT small business concessions: CGT tips & traps

Author(s):  Mark POLLOCK,  Colleen Mortimer

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Further details about this event:

 

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