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Restructuring and CGT Rollovers

Published on 23 Nov 2006 | Took place at The Illawarra Catholic Club, Hurstville, and The Chatswood Club, Chatswood, NSW

This seminar series was held in:
- Hurstville on 21 November 2006
- Chatswood on 23 November 2006.

Many tax practitioners are aware of the existence of some of the concessions that are available for capital gains without ever having had to apply them in practice. This seminar was built around a case study that involves changing the structure of a corporate group using various CGT roll-overs. It was inherently practical in nature and examined both the tax aspects and some of the commercial issues that need to be considered when conducting a restructure.

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

Individual sessions

Restructuring and CGT rollovers

Author(s):  Tristan WEBB

The issues discussed in depth in this presentation session concern:

  • choosing a roll-over - which one is best for my client?
  • Subdivision 122-A, 124-G and scrip for scrip (Subdiv 124-M)
  • issues that impact upon a restructure including value shifting, stamp duty and accounting issues.
The objective is for practitioners to obtain an understanding of what can be achieved and also potential pitfalls that may emerge in undertaking a restructure using the CGT roll-over provisions.
Materials from this session:

November Tax Update

Author(s):  Jol DARE This presentation provides an update of tax developments over the past month.

Materials from this session: