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Property & Division 152 CGT reliefs presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is 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.

Published on 23 Mar 09 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Many small businesses develop or purchase property as part of their operations. This presentation examines how this can be done so that tax on sale is minimised. Topics covered include:

  • overview of the Division 152 reliefs
  • "company" and "trust" conditions
  • "connected entities" and "significant individuals"
  • business real property & superannuation.

Author profile

Michael Butler CTA
Michael is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in corporate restructurings, cross-border investment, property, wine and mining taxation, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events. - Current at 22 February 2021
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This was presented at SA Property Intensive .

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

Individual sessions

Property & Division 152 CGT Reliefs

Author(s):  Michael BUTLER

Materials from this session:

Practical Stamp Duty issues for property transactions

Author(s):  William ESAU

Materials from this session:

Tax Consequences of Inheriting Property

Author(s):  Arlene MACDONALD

Materials from this session:

ATO’s changing view on division 129

Author(s):  Matthew NICHOLLS

Materials from this session:

Margin Scheme

Author(s):  Mark REUTER

Materials from this session:

Further details about this event:

 

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