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Property & Division 152 CGT reliefs presentation

Member Price: Free
Non Member Price: $15.00

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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 Butler, CTA, is the Partner in charge of Finlaysons’ Tax & Revenue Group and advises domestic and foreign clients on federal, international and state tax matters. He has a special interest in mining and property taxation, corporate restructurings, international tax issues, and estate and succession planning. Michael is the Visiting Lecturer in Tax at the University of Adelaide Law School, and is a regular contributor to The Tax Institute events. - Current at 22 September 2017
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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

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Tax Consequences of Inheriting Property

Author(s):  Arlene MACDONALD

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ATO’s changing view on division 129

Author(s):  Matthew NICHOLLS

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Margin Scheme

Author(s):  Mark REUTER

Materials from this session:

Further details about this event:

 

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