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Tools for tax effective pre death structuring and succession planning presentation
Published on 30 Oct 13 by VICTORIAN DIVISION, THE TAX INSTITUTE
In order to give effect to a client’s succession objectives it is often necessary to undertake some asset restructuring or divestment pre-retirement or pre-death to ensure that assets are passed to the next generation without unintended tax abrasion. Most advisors are aware that to position your client in a suitable light, the narrow and complex, high road of specific tax exemptions has to be well charted and trodden carefully.
This presentation provides consideration of key issues arising in this context:
- recognised concessions and tax implications available following death
- commercial considerations/tax implications in passing assets before death
- common reasons for pre-death restructures
- relevant CGT roll-overs including CGT small business concessions
- stamp duty exemptions and relief
- GST considerations for business restructures.
Author profile:
Carlos Barros CTA
Carlos is a Tax Services Manager of William Buck (Melbourne) and has previously practised exclusively in tax law in two of the Big Four firms. Carlos has recently completed a Masters of Tax with Hons in Trust Taxation and is also a qualified solicitor. Prior experience includes assisting/leading in the successful resolution of very large tax dispute/controversy matters ranging from income tax, Division 7A, CGT, GST, Stamp duty, transfer pricing, de-consolidation and international tax structuring, including as a member of the tax controversy team. Carlos also provides complex tax and risk review advice in respect of mid-market transactional matters, listed corporate groups, private equity groups and managed funds and has consistently obtained favourable ATO rulings and audit outcomes on various complex matters relevant to this market resulting in significant refunds and tax minimisation for clients. He is passionate in defending his clients' position. Current at 01 November 2013
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This was presented at Estate and Succession Planning Masterclass.
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Tools for tax effective pre death structuring and succession planning
Author(s): Carlos BarrosMaterials from this session:
-
insert_drive_file
- insert_chart
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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