86511
Recorded Webinars
Recorded Webinar: Time to Restructure? Navigating CGT Rollovers
You may be considering restructuring for a variety of reasons, such as estate planning or asset protection. If so, there are various options to consider which can provide CGT rollover relief, however they can be complex to work through. This session breaks these down to assist yo
PRESENTED BY
Rajan Verma
Director, Velocity
Date/Time
About the Webinar
You may be considering restructuring for a variety of reasons, such as estate planning or asset protection. If so, there are various options to consider which can provide CGT rollover relief, however they can be complex to work through. This session breaks these down to assist your understanding, examining the following:
- Individual or trustee to company under subdivision 122-A ITAA 1997
- Partnership to a Company under subdivision 122-B ITAA 1997
- Trust to company under Subdivision 124N ITAA 1997
- Small business restructure roll-over under subdivision 328-G ITAA 1997:
- what is a genuine “restructure of an ongoing business”? (LCR 2016/3)
- the “safe harbour” rule
- Scrip for scrip CGT rollover under subdivision 124-M ITAA 1997
- CGT roll-over for business restructures under division 615 ITAA 1997
- When a choice of two is available:
- practical tips to assist in determining the issues to consider
- applying the small business CGT concessions as an alternative?
- Case studies
Presented By
Rajan Verma
Director, VelocityWho Should Attend?
This webinar is suitable for accountants and lawyers advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.
CPD Information
Accountants can claim up to 1 CPD/Training hour. Lawyers can claim up to 1 CPD units/point – substantive law . This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.
WA lawyers – From 1/4/2021, due to changes to your CPD requirements we are unable to verify your completion of recorded webinars to the Legal Practice Board of WA.
Enquiries/Assistance
If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]