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CGT rollovers - An SME’s perspective video


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Member Price: $99.00
Non Member Price: $121.00

Publication date: 02 Mar 16 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Abstract:
This video is a filmed session from the 31st National Convention, PowerPoint slides are incorporated with the presentation.

With trusts becoming more complex to administer and the ATO’s position on UPEs being subject to Div 7A, more and more taxpayers are reviewing their structures with the view to restructuring their activities into corporate vehicles without triggering capital gains tax or income tax consequences.

This practical session examined some of the more common CGT rollovers utilised by SME taxpayers when restructuring their affairs. This session was case study/example based and involved looking at the following rollovers:

  • Division 122-A and B
  • Division 124-N
  • Division 615.

Purchase individual materials from this session:

2016 National Convention Video Package
Author(s):  Stuart FORSYTH

Author profile

Stuart Glasgow CTA
Photo of author, Stuart Glasgow Stuart is a Partner at HID Group in Melbourne. He has over 20 years experience in chartered accounting. As a taxation specialist and commercial advisor for privately owned businesses and their owners, he has provided consulting services in all areas of taxation, including capital gains tax, structuring of businesses for asset protection and succession planning, business restructures, trusts and corporate tax issues. He also provides tax and commercial transaction support services. Stuart is an active member of the Tax Institute, being a National Councillor, Victorian State Councillor and is a member of the National Membership Services Committee, Victorian Technical Committee and National Convention Organising Committee. - Current at 29 May 2018
Click here to expand/collapse more articles by Stuart Glasgow.
This was presented at 31st National Convention .

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