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Recorded Webinars

Recorded Webinar: Unlocking CGT Restructures and Rollovers - Maximising the Benefits

There are numerous CGT rollover and restructure concessions available in the tax legislation that can assist entities with transforming into a more suitable and fit for purpose structure. However, knowing what they are and what the pros and cons of each are is not easy to decipher

Date/Time

About the Webinar

There are numerous CGT rollover and restructure concessions available in the tax legislation that can assist entities with transforming into a more suitable and fit for purpose structure. However, knowing what they are and what the pros and cons of each are is not easy to decipher. This session is designed to walk you through the various options available and how they may benefit the right situation, including:

  • A checklist of the various CGT rollovers and the benefits they may attract
  • Options when considering a restructure from:
    • an individual, partnership or trustee to a company and the pros and cons of doing so
  • The pros and cons of restructuring a company’s or unit trust’s business by inserting a holding company (Division 615 ITAA 1997)
  • Can a scrip for scrip CGT rollover ever be of use to SMEs?
  • How to interpret the indecipherable 328-G small business restructure provisions and the appropriateness of the ATO interpretation of these provisions
  • Can the use of the CGT small business concessions achieve a more favourable outcome in certain situations?
  • All of the above issues will be examined by reference to case studies based on real life examples.

Presented By

Nathan Boss
Director, Munro Lawyers Sydney, NSW

Nathan has almost 20 years’ experience in tax, both prior to and following admission as a solicitor in 2007. Prior to joining Munro Lawyers, Nathan was employed as a tax manager with Sovereign Private. Nathan also previously worked within the tax consulting teams at Ernst & Young and Deloitte and as a tax lawyer with Macpherson Kelley Lawyers.

Nathan has significant experience in providing taxation advice and associated legal services to accountants and their clients who are often high net worth individuals, family groups and their businesses.

Nathan’s key areas of practice include:

  • Income tax and CGT;
  • Trusts;
  • Restructuring of family and commercial groups;
  • Business sales and acquisitions;
  • Preparation of private rulings, objections and tribunal matters;
  • Successful resolution of audits with the ATO; and
  • Duty and land tax issues.

Nathan holds a Bachelor of Economics and Bachelor of Laws from the Australian National University. Nathan completed his Masters of Law, specialising in taxation, through the University of Melbourne in April 2017.

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 1 CPD hour.

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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