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CGT Still Crazy After All These Years

Published on 24 Feb 1999 | Took place at Hotel Sofitel, Melbourne , VIC

This seminar provides the opportunity to consider the latest developments in CGT law, particularly as it applies to companies and corporate groups.

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

Individual sessions

Every step you take: CGT and anti-avoidance rules

Author(s):  Mark POOLE Topics include loos asset rollovers; capital benefit rules (ss45 to 45C); rebatable dividend adjustments.

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CGT issues in corporate reorganisations: Case study solution

Author(s):  Amanda LECKIE,  Tony MORGANTI Case study solutions for issues in corporate reorganisation.

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Issues in corporate reorganisation

Author(s):  Michael ANDREW Topics include: asset transfer and value shifting; share buy-backs; liquidations.

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Money can't buy me love: The market value substitution rule

Author(s):  Grant CATHRO,  Chris SIEVERS Topics include: when can the commisioner look beyond the terms of the agreement; has consideration been allocated to all relevant CGT events; understanding the proper legal effect of the transaction; sham transactions; market value substitution rules; cost base of a CGT asset; Burrill's case and market value.

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Life after the Orica decision

Author(s):  Michael CLOUGH Topics include: background and summary of high court decision, including the decisions of Justice Gummow, Justice Callinari, Brennan CJ; capital gains ramifications of the Orica decision: debt defeasance, and scope of the decision.

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