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Recorded Webinars

Recorded Webinar: Structuring to Maximise Active Asset Eligibility for Future Small Business CGT Concessions

Whilst the small business CGT concessions are applied at the time of a CGT event, it can be the structuring and planning in the numerous years prior that can determine the eligibility or effectiveness of those concessions. This session looks at some tips for effective structuring
PRESENTED BY Linda Tapiolas Partner, Chartered Tax Adviser - Cooper Grace Ward , Brisbane

Date/Time

About the Webinar

Whilst the small business CGT concessions are applied at the time of a CGT event, it can be the structuring and planning in the numerous years prior that can determine the eligibility or effectiveness of those concessions. This session looks at some tips for effective structuring and traps to avoid, including:

  • What is an active asset and why is the definition so important?
  • The 80% test for shares and interests in trusts:
    • how loans between related entities can cause the test to be failed
    • strategies to maximise the possibility of the test being passed
  • What tests will a holding company be required to pass for its shares to be considered an active asset?
  • Scenarios where use of a business property may or may not satisfy the active asset test
  • Structuring depreciable assets to maximise possibility of having CGT concessions apply to them
  • Can asset protection strategies impinge on active asset eligibility?
  • Case studies

Presented By

Linda Tapiolas
Partner, Chartered Tax Adviser, Cooper Grace Ward Brisbane, Qld

As a partner in Cooper Grace Ward’s commercial team, Linda specialises in providing tailored advice and support services to accountants, financial planners and other professional advisers.

Linda provides technical advice on complex tax, capital gains tax (CGT), Division 7A issues, and acting on business sales and acquisitions to ensure clients achieve commercial and tax effective outcomes.

Prior to joining Cooper Grace Ward, Linda worked as an accountant for 18 years, advising clients on capital gains, business acquisitions, and restructuring, providing her with a unique insight into her current clients’ business environment. She also regularly conducts seminars and training on topics including business structuring, CGT small business concessions and Division 7A issues.

Who Should Attend?

This webinar is suitable for accountants 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. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

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]

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