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Rollovers revisited presentation
Published on 18 Nov 21 by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation covers various CGT rollovers helpful to restructuring by small businesses, and other entities, flagging particular features to be managed for each rollover.
Author profiles
Mark West CTA
Mark West, CTA is a qualified as a lawyer, chartered accountant and chartered tax adviser, Mark provides advice across the spectrum of taxes. Mark assists with all legal matters involving taxation law. He advises on appropriate business or investment structures/restructures and on making applications for rulings from the ATO. He assists with tax audits and with related settlement negotiations with the ATO and State revenue authorities. He has acted for clients in tax cases before the Administrative Appeals Tribunal and the Full Federal Court. Mark been listed as a leading tax lawyer in Queensland by Doyles Guide and The Best Lawyers™ in Australia.
- Current at
18 January 2024
Dung Lam CTA
Dung Lam, CTA, is a Principal at West Garbutt and is based in Sydney. Dung has more than two decades of experience in advising on a wide variety of taxes including income tax, capital gains tax, GST and state taxes such as duty, payroll tax and land tax. Dung also has extensive experience advising on taxation trusts, superannuation issues in the self-managed superannuation funds arena and tax issues related to estate planning. Dung is a Chartered Tax Adviser, full member of the Society of Trusts and Estate Practitioners, an accredited Specialist in Business and Personal Tax with the NSW Law Society, a member of the Business Law Section Taxation Committee of the Law Council of Australia and a member of the NSW Law Society Liaison Committee with the Revenue NSW. Dung advises a broad range of clients ranging from corporates, small to medium enterprises, high net worth individuals, professional firms, accountants, financial planners and their clients. - Current at 17 January 2023
This was presented at 29th Noosa Tax Intensive .
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Individual sessions
Use of Companies v Trusts in the current environment
Author(s): Brian RichardsMaterials from this session:
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Rollovers revisited
Author(s): Mark WEST, Dung LamMaterials from this session:
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Family Trust Elections – a sleeper issue for restructures/sales
Author(s): Linda TapiolasMaterials from this session:
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ATO Hot Topics
Author(s): Louise ClarkeMaterials from this session:
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Life and death
Author(s): Ian Raspin, Lyn FreshwaterMaterials from this session:
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Workshop 1: Structuring/restructuring for a new dawn
Author(s): Martin BOOTH, Jacquii Reeves, Leo Efthivoulou, Michelle HARTMAN, John MIDDLETON, Melinda Peters, Sally Preston, Kim Reynolds, Jodie RobinsonMaterials from this session:
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Workshop 2: Estate planning matters – being ready for planned and unplanned events
Author(s): Geoff STEIN, Emma WOOLLEY, Paul Banister, Linda FARMER, Mark MORRIS, Andrew O'BRYAN, Prue Poole, Rachel VijayarajMaterials from this session:
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