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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

Daniel Butler CTA
Photo of author, Daniel BUTLER Dan is recognised as one of Australia’s leading SMSF lawyers complemented by his taxation and commercial expertise. He has worked predominantly in the fields of tax and superannuation over the past 30 years, is a qualified Chartered Tax Adviser, Chartered Accountant and has an MBA from the University of Melbourne. Dan is a regular seminar presenter on tax and SMSF topics and has published extensively in these areas. Dan regularly presents for the major professional bodies including the SMSF Association, The Tax Institute, Chartered Accountants Australia and New Zealand and DBA Network. Dan is a member of the ATO’s Superannuation Industry Relationship Network, the Chair of The Tax Institute’s National Superannuation Committee and is 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 of Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor™. - Current at 06 December 2017
Click here to expand/collapse more articles by Daniel BUTLER.
David Oon
David is a Consultant with DBA Lawyers. - Current at 01 August 2013
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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