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Recorded Webinars

Recorded Webinar: Matching the Structure with the Asset: The Tax Implications

Whilst there can be general rules of thumb for matching a business to a structure, sometimes you may need to drill down a bit further to the nature of the assets involved in the business and how they are specifically taxed, particularly in the era of temporary full expensing. Thi
PRESENTED BY Linda Tapiolas Partner, Chartered Tax Adviser - Cooper Grace Ward , Brisbane

Date/Time

About the Webinar

Whilst there can be general rules of thumb for matching a business to a structure, sometimes you may need to drill down a bit further to the nature of the assets involved in the business and how they are specifically taxed, particularly in the era of temporary full expensing. This session looks at how certain assets are treated for tax purposes and the issues that can arise depending on what structure they are housed in, including:

  • What is the tax treatment of intellectual property, including:
    • copyright (TD 2005/1)
    • trademark costs
    • patents
  • Company versus trust – which assets better suit which structure?
  • The accelerated depreciation regime and potential for assessable balancing adjustments versus selling the shares of the entity the assets are held in
  • Selling shares or an interest in a trust which holds depreciable assets in excess of 20% of the market value of the entity – can the CGT small business concessions apply?
  • Comparison of software held in individual name versus held in a company, including the tax treatment of sale options
  • Comparison of corporate tax rates versus individual marginal rates for various asset sale examples
  • Case study highlighting the tax treatment of a business contract for sale and the implications of apportioning between CGT assets and depreciable assets

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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