Published on 29 Aug 13
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
Small Business CGT Relief
- the main CGT relief and the interface with super, eg the CGT cap amountrollovers to super
- can a taxpayer obtain CGT relief on an in specie asset transfer to super?
- are there any differences for in specie transfers under the 15 year rule compared to the retirement relief?
- what are the planning tips and traps that advisers must watch out for?
Related Party Transactions
- the new rules for related party acquisitions and disposals
- what are the quirks with the new rules and who qualifies as an independent valuer?
- can listed securities be transferred off market as well as on market to minimise brokerage and transfer costs?
- how do the new rules apply to private companies and non-geared unit trusts which may hold real property?
Current at 05 July 2012
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