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