CPD 1.5 hours On Demand Course Online

Special Tax & Superannuation Topics 2023-24 - Changing business structures through CGT rollovers: More advanced issues

Learn efficient business restructuring techniques, including multiple rollovers, Scrip for Scrip rollover interaction, and potential adverse outcomes.

$113.64

non-member : $136.36

Description

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

  • Illustrate how scrip for scrip rollover operates. What are the conditions for the rollover and the consequences for all involved entities?
  • Explain when might multiple CGT rollovers be helpful in restructuring a client or preparing them for a sale?
  • Explain what the potential implications of multiple rollovers including the ATO’s views as well as restrictions on the availability to the CGT discount

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.

Presenter

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