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Recorded Webinars

Recorded Webinar: Pre CGT Assets and the Estate Plan

As each year passes, the number of assets acquired prior to 20th September 1985 is progressively reducing. However, it is still an asset category that cannot be overlooked in both the estate planning process and in the administering of a deceased estate. This session looks into t
PRESENTED BY Nathan Boss Senior Associate - Munro Lawyers , Sydney

Date/Time

About the Webinar

As each year passes, the number of assets acquired prior to 20th September 1985 is progressively reducing. However, it is still an asset category that cannot be overlooked in both the estate planning process and in the administering of a deceased estate. This session looks into the implications pre CGT assets can have in these areas, including:

  • Balancing the tax and stamp duty tension between an early inheritance sale or dealing with the asset in accordance with a will
  • How to determine the cost base of an inherited pre CGT asset?
  • How does the 50% CGT discount apply to a pre CGT asset sold by an LPR or beneficiary?
  • The tax lifecycle of the jointly owned pre CGT asset upon the death of the joint owners
  • When can a capital gain or loss be disregarded on the sale by executor or beneficiary of a pre CGT dwelling? (PCG 2019/5)
  • How are post CGT capital improvements by the deceased to a pre CGT asset treated by a beneficiary? (TD 96/18)
  • CGT rules for a change in majority underlying interests from 20th September 1985 on the death of a shareholder (Sec. 149-30(3) ITAA 1997)
  • Practical examples

Presented By

Nathan Boss
Senior Associate, Munro Lawyers Sydney, NSW

Nathan has over 12 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 M + K Lawyers.

Nathan has significant experience in providing taxation advice and associated legal services to 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; and
  • Preparation of private rulings and objections and successful resolution of audits with the ATO.

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 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 1 CPD/Training hour. Lawyers can claim 1 CPD unit/point – substantive law .

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]

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