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Small business CGT relief and related party transactions paper
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?
Author profiles:
Daniel Butler CTA
Dan is one of Australia's leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 30 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the ATO's Superannuation Industry Relationship Network (SIRN), the Chair of The Tax Institute's National Superannuation Committee, a member of the Law Institute of Victoria's Tax Committee, and is involved with a number of other tax and SMSF committees. Dan presents on the subject Taxation of Superannuation at the University of Melbourne's Master of Laws/Tax program. Dan is also a CTA and a Specialist SMSF Advisor. Current at 19 September 2016
Click here to expand/collapse more articles by Daniel BUTLER.
David Oon
David is a Consultant with DBA Lawyers. Current at 01 August 2013Click here to expand/collapse more articles by David Oon.
This was presented at National Superannuation Conference.
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Individual sessions
Keynote address: Benchmarking Australia's superannuation system against the best in the world
Author(s): David KNOXMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Chasing tax within unit prices or credit rates
Author(s): Dana FLEMING, Narelle TOOHEYMaterials from this session:
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Recent developments affecting contribution strategies and practices
Author(s): David SHIRLOWMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Large fund issues and the ATO
Author(s): Stuart FORSYTHMaterials from this session:
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SMSF regulatory update
Author(s): Greg TANZERMaterials from this session:
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Living to age 120, the pensions dilemma and other defined benefit conundrums
Author(s): Barry RAFEMaterials from this session:
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Insurance applications
Author(s): Craig DAYMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Tax issues in successor fund transfers
Author(s): Ross StephensMaterials from this session:
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Benefit payments
Author(s): Philip BRODERICKMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
What you need to know about the super guarantee
Author(s):Materials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
SMSF issues and the ATO
Author(s): Stuart FORSYTHMaterials from this session:
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Pensions: Exploring changes in the treatment of pensions presentation
Author(s): Graeme COLLEYMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Borrowing by SMSFs to acquire real property - is it worth all the trouble?
Author(s): Chris BALALOVSKI, Simon ConollyMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Managing tax affairs:The duties of the super trustee
Author(s): John EDSTEINMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Small business CGT relief and related party transactions
Author(s): Daniel BUTLER, David OonMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Tax considerations relevant to investments by super funds
Author(s): Philip WITHEROWMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Indirect taxes
Author(s): Zoe CHUNG, Rachel O'DonnellMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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