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Special Tax & Superannuation topics 2023-24 - Changing business structures through CGT rollovers: Fundamentals


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It is very common that a client outgrows their business structure. The reasons can vary from preparing for a future sale, bringing in equity or being concerned about asset protection. As an adviser, it is important to have a knowledge of the techniques that are available to allow for the most tax efficient restructure available.

 

This session will help you achieve that by considering the following issues:

  • This would cover CGT rollover 122-A, SBE rollover in 328-G and Division 615
  • When you might use them and when you wouldn’t.
  • Conditions of the rollovers and their consequences.

     

After successful completion of this topic, participants should be able to:

  • The session will address a scenario where a client uses a 122-A rollover to change structure to a company. The conditions and consequences of the rollover will be shown.
  • Using Subdivision 328-G to change a business structure. The conditions and consequences of the rollover will be shown.
  • What role can Division 615 play in restructuring the affairs of a client? A scenario will illustrate where the rollover can assist.
  • Compare the outcomes and consequences of the above rollovers.

 

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 constitutes verifiable CPD for CA ANZ, has been assessed for ASIC and FASEA CPD and also meets the Tax Practitioners Board's CPE requirements.

 

 

 

 

PER SESSION

CA ANZUp to 1.5 CPD hours
Tax Practitioners BoardUp to 1.5 CPD hours

 

 

Related packages

Looking for more? Our Essential Tax & Superannuation Updates perfectly complement these special topic sessions.  

 

This series is presented by our Senior Tax & Superannuation trainers: 
 

Stephen Holmes, Senior Tax and Superannuation Trainer, CA ANZ 

Stephen is a partner at WMS Chartered Accountants and has more than 20 years’ experience in providing specialist tax advice. He has concentrated on tax consulting and has provided tax advice to high-net-worth clients since 1994. Stephen also consults to other accounting firms on technical and/or complex tax matters. His particular focus is capital gains tax, employee share schemes, tax consolidation and international tax matters. He has extensive experience in managing tax disputes with the Australian Taxation Office. 

 

Lydia Kovacevich, Senior Tax and Superannuation Trainer, CA ANZ 
Lydia has over 20 years of 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 strong analytical and technical abilities and is very passionate about tax education.

 

EVENT DETAILS


Topic: Tax

Sub-Topic: Income Tax

Format: Recorded Webinar

Proficiency Level: Intermediate, Advanced

CPD: Upto 1.5 hours