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Recorded Webinars
Recorded Webinar: Subdivision 328-G: The Forgotten Roll-Over
There are various CGT roll-overs on offer depending on the circumstances of a business restructure. Alternatively, the small business CGT concessions may be utilised to achieve the desired result. This session looks at when the small business restructure roll-over (SBRR) may be a
PRESENTED BY
Raffi Tenenbaum
Director Taxation Services, Prosperity
Date/Time
About the Webinar
There are various CGT roll-overs on offer depending on the circumstances of a business restructure. Alternatively, the small business CGT concessions may be utilised to achieve the desired result. This session looks at when the small business restructure roll-over (SBRR) may be a viable option, including:
- The ‘genuine restructure of an ongoing business’ requirement in subdivision 328-G ITAA 1997
- Factors to consider whether to:
- sell and utilise the Division 152 CGT concessions;
- roll-over using the SBRR; or
- consider alternative roll-over options
- What is the SBRR ‘safe harbour’ rule?
- Tax consequences of the SBRR for the:
- transferor
- transferee
- ATO guidance for trust to company restructure where UPEs are extinguished (LCR 2016/3)
- Family trust election considerations when a trust is a party to a restructure
- Case study comparing the use of the SBRR and the Division 152 CGT small business concessions
Presented By
Raffi Tenenbaum
Director Taxation Services, ProsperityWho 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.
CPD Information
Accountants can claim up to 1 CPD/Training hour. Lawyers can claim up to 1 CPD unit/point – substantive law . This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.
WA lawyers – From 1/4/2021, due to changes to your CPD requirements we are unable to verify your completion of recorded webinars to the Legal Practice Board of WA.
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]