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The Adviser on Div 7A and CGT relief

Published on 18 Sep 2013 | Took place at PwC, Adelaide, SA

    Businesses often accumulate tax issues over time. This is especially the case when changing legislation renders older strategies and structures less suitable than they once were. As an adviser you need to be aware of legacy issues and how to restructure your client’s business when necessary. Div 7A has changed multiple times since it was introduced and there are now many ways to inadvertently trip up – and often with unfortunate outcomes. This presentation examined the essentials of Div 7A, why it exists and how to avoid the pitfalls. It also examines the CGT Rollovers and other CGT relief - very useful when restructuring your client’s operations.

Individual sessions

The adviser on Div 7A and CGT relief

Author(s):  Aaron van den Berg

This presentation covers:

  • introduction to Div 7A
  • purpose
  • key concepts
  • legislation
  • trusts and UPEs
  • introduction to CGT rollover relief
  • consequences
  • triggers
  • legislation
  • case studies
Materials from this session: