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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
Michael Butler FTIA is a Partner at Finlaysons' Tax & Revenue Group. Michael advises both domestic and foreign clients on federal, international and state tax matters, and has a special interest in property tax issues. Michael is the author of the book "Australian Federal Company Taxation" and a regular contributor to Taxation Institute of Australia events.
Current at 23 March 2009 Current at 15 April 2009 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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