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Recorded Webinars
Recorded Webinar: The Practical Problems with Division 152: Opportunities and Inconsistencies
Technically complex and constantly evolving, the Division 152 small business concessions continue to present challenges to advisers. This hands-on session examines the trickier aspects of Division 152, including: Applying the maximum net value asset test:
PRESENTED BY
Tom Walrut
Associate, Merthyr
Date/Time
About the Webinar
Technically complex and constantly evolving, the Division 152 small business concessions continue to present challenges to advisers. This hands-on session examines the trickier aspects of Division 152, including:
- Applying the maximum net value asset test:
- what assets do you need to include and what can you leave out?
- tips and traps in determining which connected entities and associates to include
- valuation issues for assets that are connected entities
- 15 year exemption:
- contributing proceeds into super – the timing and cap issues
- Applying the concessions to a sale with an earnout component
- Obtaining correct market valuation – what is involved?
- Maximising Division 152 benefits – what can be done prior to sale?
- Case study: small business entity test and the sale of shares
Presented By
Tom Walrut
Associate, MerthyrWho 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.
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]