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Special Tax & Superannuation topics 2022-23 - Curly questions with property


Inevitably when a taxpayer disposes of property unintended consequences emerge. This case study examines a simple transaction involving a unit trust disposing of property and distributing the proceeds to the unit holders.

On successful completion of this topic, participants should be able to:
  • Revisit and apply the cost base rules to property that has been held for several decades
  • Identify the issues and apply practical solutions to problems involving distributions of capital proceeds to non-residents
  • Identify the main tax and trust law issues resulting from the High Court’s decision in Carter’s case
  • Apply CGT Event E4 to unit trusts.
 

This session forms part of the Special Tax & Superannuation Topics Series. These concise 1.5-hour sessions have been specifically designed for an online platform to ensure training is informative, immersive and even fun. These sessions will:

  • Ensure you get the critical knowledge you need while minimising your time out of the office.
  • Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early
  • Help you avoid any possible traps and pitfalls
  • Give you answers to the questions most relevant to you.

 

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

 

Continuing Professional Development Hours

The content covered in this topic should constitute verifiable CPD for CA ANZ, has been assessed for ASIC and FASEA CPD and also meets the Tax Practitioners Board's CPE requirements. The expected CPD hours to be allocated are as follows:

 

 

 

 

PER SESSION

CA ANZ

Up to 1.5 CPD hours

Legislated CPD (FASEA)

Up to 1.5 hours (General)

ASIC

Up to 1.5 hours (General)

Tax Practitioners Board

Up to 1.5 CPD hours

This seriesis presented by our Senior Tax & Superannuation trainers: 

Lydia Kovacevich Senior Tax and Superannuation Trainer, CA ANZ
Lydia has over 20 years’ experience in the tax and accounting industry working for, at various times, a ‘big four’ accounting firm, a second-tier firm, a global oil and gas service company, a tax training organisation and the Australian Taxation Office.  
 
During this time Lydia acquired extensive experience in tax and accounting matters relevant to various types of entities and industries and gained a wealth of experience in writing about tax. Lydia has a strong analytical and technical ability and is very passionate about tax education.

 

Peter McGinty, Senior Tax and Superannuation Trainer, CA ANZ 

Peter has degrees in commerce and law from the University of Melbourne. He has more than 30 years’ experience in a chartered practice that focused on tax issues affecting family businesses, small and medium enterprises and high net worth individuals. Peter is an experienced tax trainer and is well regarded for his practical approach to staff training. 


EVENT DETAILS


Topic: Tax

Sub-Topic: Income Tax

Format: Recorded Webinar

Proficiency Level: Intermediate, Advanced

CPD: Upto 1.5 hours