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Podcasts


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  • headsetTrust sleepers podcast

    25 Feb 2021 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

    This podcast covers:

    • The current landscape in relation to section 100A
    • Housekeeping – what to do if you are still distributing under an “ordinary family arrangement” where is the line likely to be?
    • When section 99B applies and what you should be aware of
    • A consideration of the Commissioner’s current position in relation to Division 855, non-resident beneficiaries and non-fixed trusts.

  • headsetSmall business CGT concessions — Making sense of the new rules affecting shares and units podcast

    25 Feb 2021 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

    Presented at: 2021 Private Business Tax Retreat

    This podcast covers:

    • The additional conditions which are now required to be satisfied, including how they apply to “later entities”
    • How the choice of legal structure can affect the availability of the concessions
    • Some traps for the unwary
    • The special rules which apply when seeking to use the small business roll-over in Subdivision 152-E to acquire shares or units as a replacement active asset
    • Downturn in turnover and reduction in valuation issues
    • Case study/ies with numbers – deep dive with legislation, rulings (if any) and numbers to work through the problem – merging the study into the presentation with a mix of numerical mini examples.