87949
Recorded Webinars
Recorded Webinar: New Developments in Small Business CGT Concessions Eligibility
Recent case law has highlighted problem areas for businesses being run through trusts seeking CGT tax concessions. This session brings you up to date with latest changes: Can Part IVA deny small business CGT concessions? – Track Ors. v FCT [2015] AATA 45
PRESENTED BY
Jessica Pengelly
Special Counsel, Finlaysons
Date/Time
About the Webinar
Recent case law has highlighted problem areas for businesses being run through trusts seeking CGT tax concessions. This session brings you up to date with latest changes:
- Can Part IVA deny small business CGT concessions? – Track Ors. v FCT [2015] AATA 45
- Is a unit trust entitled to claim the small business CGT concessions?
- What can be included as a liability in the maximum net asset value test? – case update
- When can a small business operating through a family trust lose CGT eligibility?
- Pre CGT assets – can they still be counted in CGT small business concession eligibility?
- Gift and loan back and the small business concessions
- Use of dividend access shares in relation to small business concessions
- Checking family trust deeds for who are the beneficiaries - the impact on eligibility
Presented By
Jessica Pengelly
Special Counsel, FinlaysonsWho 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.
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]