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Sale of property assets - Achieving a completely legal CGT wipe-out presentation

Published on 03 Feb 12 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • do you satisfy Div 152 basic conditions?:
    • are you small business entity (SBE)?
    • do you satisfy maximum net asset value test?
    • who are your affiliates?
    • which entities are connected with you?
  • if dispose of shares/trust interests, do you satisfy CGT concession stakeholder conditions?
  • special issues with "earn-outs" and trusts
  • Div 152 reliefs & super contribution rules.

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 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 19 March 2015 Click here to expand/collapse more articles by Michael BUTLER.
 

This was presented at 5th Annual Property Day.

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

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