shopping_cart

Your shopping cart is empty

Restructuring in uncertain times 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 01 Jul 20 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers:

  • issues to consider before restructuring
  • why may a client want to restructure?
  • CGT concessions and roll-overs
  • subdivision 122-A (individual/trustee to company)
  • subdivision 122-B (partnership to company)
  • subdivision 124-N (unit trust to company) - requirements
  • Division 615 (inserting HoldCo)
  • small business CGT concessions
  • the active asset test.

Author profile

Linda Tapiolas CTA
Linda Tapiolas, CTA, is a Partner in the Cooper Grace Ward Lawyers Commercial team. She provides a range of support services to accountants, financial planners, and other professional advisers. This includes technical advice on complex tax, CGT and Div 7A issues, as well as acting on business sales and acquisitions to ensure clients achieve commercial and tax-effective outcomes. Prior to joining Cooper Grace Ward, Linda worked as an accountant for 18 years advising clients on capital gains, business acquisitions and restructuring. She also conducted seminars and training sessions on various topics including CGT small business concessions. - Current at 03 February 2026
Click here to expand/collapse more articles by Linda Tapiolas.

 

Individual sessions

Restructuring in uncertain times

Author(s):  Linda Tapiolas

Materials from this session:

Further details about this event:

 

Copyright Statement