Special Tax Topics 2024-25 - My clients qualify for the 15-year exemption! What do I do now?

This session covers executing the 15-year exemption under Small Business CGT concessions in Division 152.

$113.64

non-member : $136.36

Description

Including timelines, accounting work, differences between expatriating exempt amounts and sale cash, and the interplay with the CGT Cap Amount and $3.0m TSB rule.

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

Identify how a main residence and other real property will be devolved on death and tax issues that may arise
Identify and calculate tax issues that may arise in respect of superannuation assets on death and how this will affect an SMSF
State tax issues that may arise for liabilities and debts of the deceased person
State the key tax issues that may arise for the LPR of a deceased estate

This session forms part of the Special Tax 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