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SA Tax Intensive Seminar

Published on 17 Oct 2003 | Took place at Whalers Inn Resort, Victor Harbor, SA

Topics covered in this intensive seminar include:
- CGT and demerger relief for corporate reconstructions
- contentious deductions
- value shifting.

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

Individual sessions

CGT and Demerger Relief for Corporate Reconstructions

Author(s):  Peter POULOS This important new law can assist practitioners access the CGT small business concessions for their clients in situations where they might not currently be eligible. How this legislation works is a must for SME advisers and not just large corporate groups. A simple restructure using demerger relief could make a big difference!

These case studies cover:
- rationale for demerger relief
- types of demergers allowed
- who can demerge
- implications for private groups
- CGT corporate and shareholder relief
- demerger dividend exemption
- anti-avoidance and section 45B
- obtaining rulings
- can Part IVA apply if demerger relief used to gain access to Div 152?

Materials from this session:

Contentious Deductions

Author(s):  Michael BUTLER These case studies l consider recent developments and trends regarding the deductibility of:
- 'black-hole' and similar expenditure
- interest, including implications arising from Anovoy (interest on loan used to buy house for profit making purposes), Spassked (interest on loan to acquire shares in subsidiary company), Hart (split loan facilities), Firth (capital protected equity loan), Brown and Jones (cessation of a business)
- debt/equity
- foreign exchange losses
- sale and leaseback, and hire-purchase, expenditure.

Materials from this session:

Value Shifting

Author(s):  John TUCKER The General Value Shifting Regime is an enormously complex piece of legislation with important consequences for all taxpayers. Failing to consider the provisions can result in your client inadvertently triggering capital gains, either immediately or in the longer term. These case studies cover the following issues, with the use of practical examples:
- application of provisions - direct value shifting, indirect value shifting and exemptions (eg. reversal rule, threshold)
- consequences of application - crystallizing capital gains, adjustable values (cost bases), and denial of losses.

Materials from this session: