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Changes to asset holdings paper

Published on 05 May 07 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

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 is an experienced tax professional with 25 years in the ‘Big 4’, he provides income tax related advice to a variety of private and large public companies as well as multi-nationals. In particular, Tim has advised many companies on mergers & acquisitions, tax governance, corporate tax, international tax, and employment tax issues, always maintaining a focus on practical commercial advice. One of Tim’s key skills is understanding complex tax issues and communicating these in a practical way enabling CFO’s, Boards and Business Owners to focus on the key opportunities and risks when making business decisions. Tim is currently the SA representative on the National Board of The Tax Institute - Current at 04 December 2019
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This was presented at South Australian Convention: In Tune with Tax .

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