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Small business CGT relief and related party transactions paper

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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.

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
Photo of author, Daniel BUTLER Daniel 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 Tax Institute’s National Superannuation Committee and is involved with a number of other tax and SMSF committees and discussion groups. Dan also presents on the subject Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor. - Current at 04 August 2020
Click here to expand/collapse more articles by Daniel BUTLER.
David Oon
David is a Consultant with DBA Lawyers. - Current at 01 August 2013
Click 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 KNOX

Materials from this session:

Chasing tax within unit prices or credit rates

Author(s):  Dana FLEMING,  Narelle TOOHEY

Materials from this session:

Recent developments affecting contribution strategies and practices

Author(s):  David SHIRLOW

Materials from this session:

Large fund issues and the ATO

Author(s):  Stuart FORSYTH

Materials from this session:

SMSF regulatory update

Author(s):  Greg TANZER

Materials from this session:

Living to age 120, the pensions dilemma and other defined benefit conundrums

Author(s):  Barry RAFE

Materials from this session:

Insurance applications

Author(s):  Craig DAY

Materials from this session:

Tax issues in successor fund transfers

Author(s):  Ross Stephens

Materials from this session:

Benefit payments

Author(s):  Philip BRODERICK

Materials from this session:

What you need to know about the super guarantee

Author(s): 

Materials from this session:

SMSF issues and the ATO

Author(s):  Stuart FORSYTH

Materials from this session:

Pensions: Exploring changes in the treatment of pensions presentation

Author(s):  Graeme COLLEY

Materials from this session:

Borrowing by SMSFs to acquire real property - is it worth all the trouble?

Author(s):  Chris Balalovski,  Simon Conolly

Materials from this session:

Managing tax affairs:The duties of the super trustee

Author(s):  John EDSTEIN

Materials from this session:

Small business CGT relief and related party transactions

Author(s):  Daniel BUTLER,  David Oon

Materials from this session:

Tax considerations relevant to investments by super funds

Author(s):  Philip WITHEROW

Materials from this session:

Indirect taxes

Author(s):  Zoe CHUNG,  Rachel O'Donnell

Materials from this session:

Further details about this event:

 

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