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"What have you got" - is it still a pre-CGT asset? presentation


Sure, the asset was acquired more than 20 years ago, but is that enough to retain its pre-CGT exempt status?

This can be impacted by:

  • an evolving and expanding business from pre-CGT goodwill
  • capital improvements to pre-CGT properties and other assets and/or
  • changes in underlying ownership of pre-CGT assets owned through interposed entities
  • the implications of intervening restructures.

Author profile

Keith James CTA
Keith is a Consultant at Hall and Wilcox within the Taxation group. He has been a key figure in the tax advisory profession for many years. Keith was a member of the original Breakfast Club organising committee, and was actively involved in its development for many years. From 2004, Keith was a member of the Board of Taxation for 10 years and during the last four he was the Deputy Chair of the Board. His involvement has also extended to Chairman of the Public Accountants Committee, Victorian President, National Councillor, Chairman of the Taxation Centre of Excellence and member of the National Tax Advisory Committee for CPA Australia. For many years Keith was a member of The Tax Institutes Victorian and National Education Committees. In October 2008, he was awarded a Meritorious Service Award by the Institute. Keith has had extensive experience in the construction and development fields, and he is also a director of Dennis Family Holdings. - Current at 16 November 2016
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This was presented at Pre-CGT Status: Australia's Most Precious but Endangered Tax Attribute .

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Individual sessions

Dealing with pre-CGT assets

Author(s):  John YOUNG

Materials from this session:

"What have you got" - is it still a pre-CGT asset?

Author(s):  Keith JAMES

Materials from this session:

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