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Small business CGT relief and related party transactions presentation

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?

Author profiles:

Author Photo - Daniel BUTLER
Daniel BUTLER
Dan 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. Dan presents on the subject Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a CTA and a Specialist SMSF Advisor. Current at 11 April 2017 Click here to expand/collapse more articles by Daniel BUTLER.
 
David Oon
Current at 05 July 2012 Click here to expand/collapse more articles by David Oon.

 

This was presented at National Superannuation Conference .

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

Individual sessions

Chasing tax within unit prices or credit rates

Author(s):  Dana FLEMING,  Narelle TOOHEY

Materials from this session:


Large fund issues and the ATO

Author(s):  Stuart FORSYTH

Materials from this session:

SMSF regulatory update

Author(s):  Greg TANZER

Materials from this session:

Living to age 120, the pensions dilemma and other defined benefit conundrums

Author(s):  Barry RAFE

Materials from this session:


Tax issues in successor fund transfers

Author(s):  Ross Stephens

Materials from this session:



SMSF issues and the ATO

Author(s):  Stuart FORSYTH

Materials from this session:







Further details about this event:

 

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