CPD 1.5 hours On Demand Course Online

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

Help your clients restructure their business in the most tax efficient way. This session covers CGT rollover 122-A, SBE rollover in 328-G and Division 615. Learn when you would and wouldn’t use them.

$113.64

non-member : $136.36

Description

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.

Presenter

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