Your Cart

Tax forum - SME focus bundle $467.97
Small business concessions and rollovers bundle $620.06
Women in tax bundle $338.80
SME bundle $158.40
Superannuation webinar series 2018 bundle $387.20
From compliance to advisory series bundle $193.60
2017 National Convention 6 video package $580.80
SMSF real property investments video $121.00
CGT small business concessions - Selected practical issues video $121.00
CGT rollovers - An SME’s perspective video $121.00
Succession planning to avoid disputes between trustees and beneficiaries video $121.00
Self-funding a private group business or investment, including Div 7A and trust considerations video $121.00
SMSF participation in private business video $121.00
2017 Superannuation reform video package $387.20
All session videos $580.80
A trust primer: Beyond the usual issues video $121.00
Challenges and opportunities in extracting wealth from SME groups video $121.00
Is GST as simple as 10% video $121.00
Handing out a piece of the pie presentation video $121.00
The Board of Taxation's role in improving the tax system video $121.00
The economics of tax reform – Are we taxed too little or too much? video $121.00
Estate Planning Video Package $371.40
Cutting edge estate planning techniques video $90.75
Retired and moving overseas - The tax issues video $101.26
$0.00
It ain’t over ‘til It’s over (Binding Financial Agreements) video $90.75
Worried about passing assets to your children? video $90.75
Superannuation webinar series bundle $675.21
2016 National Convention Video Package $580.80
2015 National Convention Video Bundle $363.00
Tax issues arising from maturing stuations in the context of SMSFs video $75.63
Practical Management of Division 7A video $75.63
Small Business CGT Concessions: Case Studies video $75.63
Professional Practice Structures video $75.63
Vesting Trust Deeds video $75.63
Tax-Effective Extraction of Retained Earnings video $75.63
Topical issues: The latest bundle $505.12
Tax planning for trust structures bundle $420.00
Total (inc GST) $8,909.65

Checkout

Part IVA "conquering CGT" paper

Published on 21 Nov 08 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • does structuring for access to Div 152 constitute a Part IVA scheme?
  • when does the making of a choice/election not give rise to a tax benefit?
  • what does the exclusion in s.177C(2) really mean in light of Walter's Case?
  • does use of the GVSR 4 year reversal constitute a scheme?
  • when does legitimate restructuring become scheme promotion - re: Keenhilt Pty Ltd as Trustee for the CHC Services Trust v FCT?

Author profile

Andrew Sinclair CTA
Andrew Sinclair, CTA is a partner in Cowell Clarke's Tax & Revenue practice group. As a tax and superannuation specialist with over 25 years experience, his qualifications are in law and as a Chartered Accountant. With a broad knowledge of corporate and business law, Andrew has specialist expertise in private client scenarios. This usually involves discretionary trusts, private companies and the diversity of views that family dynamics deliver. - Current at 22 January 2018
Click here to expand/collapse more articles by Andrew SINCLAIR.

 

This was presented at Conquering CGT .

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

Individual sessions





Further details about this event:

 

Copyright Statement
click to expand/collapse