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Recorded Webinars

Recorded Webinar: Getting the Most Out of the Small Business CGT Concessions

The small business CGT landscape has changed significantly over the last two years. This session provides an update on how to best access CGT concessions to get maximum value when restructuring or exiting a small business, including: Review of
PRESENTED BY Andrea Carrick Director, SMSF Specialist Advisor - AG Tax Lawyers , Melbourne

Date/Time

About the Webinar

The small business CGT landscape has changed significantly over the last two years. This session provides an update on how to best access CGT concessions to get maximum value when restructuring or exiting a small business, including:

  • Review of the landscape following legislative changes:

    • Hookey v Federal Commissioner of Taxation [2018] AATA 1509 - bringing the net asset value below $6m through reliance on liabilities.

    • testing the object entity under the 2018 changes.

    • applying the active asset test when the CGT assets are shares or units - the modified look through test under the 2018 changes.

  • Board of Taxation’s Small Business Tax Concessions review.

  • Accessing the concessions - will restructuring the business work?

Presented By

Andrea Carrick
Director, SMSF Specialist Advisor, AG Tax Lawyers Melbourne, Vic

Andrea has over 18 years of experience advising SMEs and high net worth individuals in all areas of taxation including income tax, CGT, GST and state taxation matters. She advises both corporate and private family businesses across a wide range of industries, focusing on complex business restructuring, commercial transactions and estate and succession planning. Andrea also has a wealth of experience liaising and negotiating with the ATO and Revenue Offices on behalf of clients in audits, investigations, objections and private ruling applications.

Andrea has a keen focus on superannuation, particularly in respect of SMSFs. She has extensive experience advising SMSF trustees and their advisers in regulatory and compliance matters and maximising opportunities for members with the intersection of the Small Business CGT Concessions and Superannuation. Andrea recognises the value of practical advice and is passionate about making these complex areas of tax and superannuation user friendly and accessible.

Andrea is a regular presenter for the TEN The Education Network, Legalwise Seminars and CPA tax discussion groups.

Who 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]

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