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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

Timothy Sandow CTA
Tim is an experienced tax professional with 25 years in the ‘Big 4’, he provides income tax related advice to a variety of private and large public companies as well as multi-nationals. In particular, Tim has advised many companies on mergers & acquisitions, tax governance, corporate tax, international tax, and employment tax issues, always maintaining a focus on practical commercial advice. One of Tim’s key skills is understanding complex tax issues and communicating these in a practical way enabling CFO’s, Boards and Business Owners to focus on the key opportunities and risks when making business decisions. Tim is currently the SA representative on National Council of The Tax Institute. - Current at 17 July 2020
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Emma De Roos
Emma is a Senior Manager in the Tax Division of KPMG with over 12 years experience. Emma specialises in corporate and international tax and transfer pricing, providing services to Australian and foreign based private and public companies and covering a wide range of client transactions including restructuring and mergers and acquisitions. - Current at 20 July 2012

 

This was presented at 2nd Annual Family Planning Day .

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Individual sessions





Stamp duty issues

Author(s):  Campbell RANKINE

Materials from this session:


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