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Recorded Webinars
Recorded Webinar: Can Restructures and Small Business CGT Rollovers form Part of the Estate Plan?
Estate planning gets more complicated when a business is involved. Is there any action pre and post death of the owner or controller that can be taken to tax effectively manage the transition or sale of the business? This session explores this question, including:
PRESENTED BY
Jessica Pengelly
Special Counsel, Finlaysons
Date/Time
About the Webinar
Estate planning gets more complicated when a business is involved. Is there any action pre and post death of the owner or controller that can be taken to tax effectively manage the transition or sale of the business? This session explores this question, including:
- Pros and cons of various structures for:
- succession planning
- sale by an LPR or beneficiary
- What tax effective options are available to transfer a business to the preferred structure pre death?
- Is an LPR or beneficiary of a deceased estate eligible for:
- the small business CGT concessions?
- the 15 year exemption if the deceased had met the requirements?
- Is there a taxing event when a taxpayer who has previously utilised the CGT small business rollover dies prior to end of replacement period?
- How does the active asset test work for an LPR or beneficiary not continuing to carry on the deceased’s business?
- A review of section 152-80 ITAA 1997 as it applies to CGT assets or interests within 2 years of an individual’s death
- Can the small business restructure rollover be used as part of the estate planning process?
- Case studies
Presented By
Jessica Pengelly
Special Counsel, FinlaysonsWho Should Attend?
This webinar is suitable for lawyers and accountants throughout Australia who advise in estate planning matters. 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 – Please note that TEN is unable to verify your completion of recorded webinars to the Legal Practice Board of WA. TEN is an accredited provider.
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]