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CGT Giving You the Blues

Published on 13 Apr 1999 | Took place at Leonda by the Yarra, Hawthorn , VIC

This seminar provides delegates with the opportunity to gainknowledge in areas of CGT that cause problems and mistakes - reorganisations, liquidations, value shifting in private companies, fixing up rollovers and market value substitution rules.

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

Individual sessions

Blue bayou: CGT blunders and bloopers

Author(s):  Andrew O'BRYAN Topics include: rollovers in general; share value shifting; share buy backs; ineffective structuring of business entities. Includes examples.

Materials from this session:

Blue suede shoes: Issues in corporate reorganisation

Author(s):  Tony MORGANTI Topics include: share buy backs and anti-avoidance rules in returning capital; share value shifting rules; asset value shifting; liquidation and after tax amount available for distribution, operation of division 149, utilisation of CGT rollover relief, aportionment of after tax amount, franking credits and rebates, CGT implication.

Materials from this session:

The Market Value Substitution Rules

Author(s):  Grant CATHRO,  Chris SIEVERS Topics include: when can the Commissioner look beyond the terms of the agreement; has consideration been allocated to all relevant CGT events?; understanding the proper legal effect of the transaction; relevance of the description provided by the parties; sham transactions; part IVA; cost base of CGT asset; market value; Burrill's case and market value.

Materials from this session: