Capital Gains Tax (CGT) Property 2012

Sale of property assets - Achieving a completely legal CGT wipe-out

Source: South Australia

Published Date: 3 Feb 2012

 

This presentation covers:

  • do you satisfy Div 152 basic conditions?:
    • are you small business entity (SBE)?
    • do you satisfy maximum net asset value test?
    • who are your affiliates?
    • which entities are connected with you?
  • if dispose of shares/trust interests, do you satisfy CGT concession stakeholder conditions?
  • special issues with "earn-outs" and trusts
  • Div 152 reliefs & super contribution rules.

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Individual Session

Sale of property assets- Achieving a completely legal CGT wipe-out

Author(s): Michael Butler CTA

Details

  • Published By: Michael Butler CTA
  • Published On:3 Feb 2012
  • Took place at:Hilton Adelaide, Adelaide

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