Published on 29 Aug 13
by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation covers:
Small Business CGT Relief
- the main CGT relief and the interface with super, eg the CGT cap amount rollovers to super
- can a taxpayer obtain CGT relief on an in specie asset transfer to super?
- are there any differences for in specie transfers under the 15 year rule compared to the retirement relief?
- what are the planning tips and traps that advisers must watch out for?
Related Party Transactions
- the new rules for related party acquisitions and disposals
- what are the quirks with the new rules and who qualifies as an independent valuer?
- can listed securities be transferred off market as well as on market to minimise brokerage and transfer costs?
- how do the new rules apply to private companies and non-geared unit trusts which may hold real property?
Daniel is one of Australia’s leading SMSF lawyers and has worked predominantly in
the SMSF, tax and related fields for over 30 years. He is a regular presenter on SMSF
topics and has published extensively in professional journals including contributing a
monthly article on SMSFs to the Taxation in Australia and other media. Dan is a
member of the ATO’s Superannuation Industry Relationship Network (SIRN), the Chair
of the Tax Institute’s National Superannuation Committee, a member of the Law
Institute of Victoria’s Tax Committee, and is involved with a number of other tax and
SMSF committees and discussion groups. Dan presents on the subject Taxation of
Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is
also a Specialist SMSF Advisor.
- Current at
14 March 2018
David is a Consultant with DBA Lawyers.
- Current at
01 August 2013