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CGT/rollovers paper

Published on 17 Sep 12 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

One of the greatest impediments to any potential restructure is the application of Capital Gains Tax. Part 1 of this paper looks at the various rollovers available and some of the traps which need to be watched out for.

The second part of this paper focuses in depth on the following scenarios:

  • individual to company
    • option 1 – Individual principally owning capital assets
    • option 2 – Individual principally owning depreciable assets (low tax WDV but high market value)
  • unit trust to company
    • replacing the unit trust with a company
    • inserting a company as holder of all units.

Author profiles:

Emma de Roos


 
Tim SANDOW

Click here to expand/collapse more articles by Tim SANDOW.

This was presented at 2nd Annual Family Planning Day .

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Stamp duty issues

Author(s):  Campbell RANKINE

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