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Changes to asset holdings paper


Times change and the structure you originally established may no longer be appropriate for your clients’ businesses. This paper considers the practical aspects of available CGT Rollovers and how they can be used to restructure businesses, enabling a taxpayer to tax effectively exchange one asset for another. Case studies include:

  • disposal of assets to a wholly owned company (by individuals, partnerships and trusts)
  • unit trust to company rollover
  • inserting a new holding company
  • scrip for scrip rollovers
  • demergers.

Author profile

Timothy Sandow CTA
Tim Sandow, CTA, is the Partner in Charge of Tax at KPMG in Adelaide and has 20 years experience providing tax advice to a variety of private and large public companies as well as individuals. Tim specialises in tax consolidation, tax dispute resolution, tax effect accounting, international tax, mergers and acquisitions, resource taxation and executive remuneration. Tim is a member of The Tax Institute’s State Council. - Current at 16 May 2014
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This was presented at South Australian Convention: In Tune with Tax .

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