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Recorded Webinars
Recorded Webinar: The 15 year and Retirement Exemption: Maximising the Impact
The 15 year and retirement exemption are the most generous concessions available under the small business CGT rules. The requirements that must be satisfied in order to access the concessions are also onerous. This session will provide advisers with a “step-by-step” guide to effe
PRESENTED BY
Damian O’Connor
Principal, tax
Date/Time
About the Webinar
The 15 year and retirement exemption are the most generous concessions available under the small business CGT rules. The requirements that must be satisfied in order to access the concessions are also onerous. This session will provide advisers with a “step-by-step” guide to effectively applying either the retirement or 15 year exemption. It covers:
- Overview of the specific legislative requirements of the 15 year and retirement exemption (e.g. what is permanently incapacitated?)
- Timing (i.e. when and how do taxpayers elect to apply the concessions)
- Interaction of the CGT concessions and superannuation (e.g CGT contributions cap)
- Payments to concession stakeholders from companies, trusts and through interposed entities
- Discussion of practical scenarios (e.g. in specie distributions into super, liquidators distributions)
Presented By
Damian O’Connor
Principal, taxWho 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. FASEA – category “Technical Competence” – 1 hour.
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]