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Recorded Webinars

Recorded Webinar: Getting up to Speed with the Additional Small Business CGT Conditions for Shares and Trust Interests

A relatively recent change to the basic conditions for the CGT small business conditions where the CGT asset is a share or trust interest, relates to CGT events occurring after 8 February 2018. This session explores the challenges that can arise in practice, including:
PRESENTED BY Linda Tapiolas Partner, Chartered Tax Adviser - Cooper Grace Ward , Brisbane

Date/Time

About the Webinar

A relatively recent change to the basic conditions for the CGT small business conditions where the CGT asset is a share or trust interest, relates to CGT events occurring after 8 February 2018. This session explores the challenges that can arise in practice, including:

  • What are the additional conditions for shares in a company or interests in a trust?
  • How to work out the small business participation percentage when interposed entities are involved
  • Practical examples of how the indirect small business participation percentage is calculated where trust distributions are involved
  • Practical applications of:
    • the modified connected entity rule
    • the modified active asset test
    • the 90% test
  • 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 1.25 CPD/Training hours. This webinar has been designed to run for 75 minutes, 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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