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Preparing for retirement & succession planning presentation

Published on 05 Nov 15 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation covers:

  • buy/sell agreements
  • timing of CGT events
  • Self v Cross Insurance
  • smendments to CGT rules for death compensation and TPD
  • subdivision 152-D retirement exemption where no proceeds
  • roll-over into superannuation if over 55
  • trusts with deemed capital gain but no income.

Author profile

Michael Parker CTA
Photo of author, Michael PARKER Michael Parker, CTA, is a Partner in the Taxation section of Hall & Wilcox Lawyers. His practice focuses on tax disputes, domestic income tax issues, including CGT and Div 7A, business sales, acquisitions and restructures and GST. Michael has extensive experience handling a broad range of taxpayer disputes, including disputes concerning the small business CGT concessions, having acted for the taxpayers in White v FCT [2009] FCA 880, White v FCT [2012] FCA 109 and Altnot v FCT [2013] AATA 140, among other cases. Michael regularly consults to the Board of Taxation and Treasury, including in respect of Div 7A, small business impediments and the small business CGT concessions. He is a regular presenter for The Tax Institute. - Current at 31 October 2019
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This was presented at 23rd National Tax Intensive Retreat .

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