2020

Business Structures Part 2: Restructuring - For the 21st century environment

Source: Western Australia

Published Date: 19 Jun 2020

 
CGT roll-overs and small business CGT concessions are regularly used by advisers to restructure existing structures. Although use of these roll-overs or concessions may provide short term tax savings there may be some unfavourable tax outcomes in the future if the adviser is not alert to the client's overall objectives. This part considered the following:
  • why restructure? What are the client's objectives?
  • the small business restructure roll-over v small business CGT concessions
  • using Subdivision 122-A rollover to corporatise the business structure
  • key considerations, pros and cons, of using Subdivision 122-A, 122-B, 124-M, 124-N, 328-G, and Division 615 roll-overs
  • how the use of a CGT roll-over may impact your client on exit from the Business.

Details

  • Published On:19 Jun 2020
  • Took place at:Online

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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