Close
My Cart (0 items)
Checkout

Login to TEN

Privacy Policy
Privacy Policy
Return
My Cart (0 items)
Checkout
106211
Recorded Webinars

Recorded Webinar: When, Why and How to Apply CGT Rollover Relief When You Already Have a Company

Asset protection is just one of the issues that is usually front and square in the mind of the business owner, from the early days of the incorporation of a sole trader, to a company that has built up significant assets and conducts numerous business activities. There is no one si
PRESENTED BY Adrian Bailey Principal - Cleary Hoare , Sydney

Date/Time

About the Webinar

Asset protection is just one of the issues that is usually front and square in the mind of the business owner, from the early days of the incorporation of a sole trader, to a company that has built up significant assets and conducts numerous business activities. There is no one size fits all strategy for the latter situation, however this session explores the various options that may be considered and the tax relief available to implement, explained with a series of case studies along the way, including:

  • The dividend policy prior to a restructure (Michael John Hayes Trading Pty Ltd as trustee for the MJH Trading Trust and C of T (Taxation) [2023] AATA 3005)
  • Moving assets or a business activity to a new company (Subdivision 126-B ITAA 1997)
  • The benefits of interposing a company between the existing company and shareholder (Subdivisions 124M & 615 ITAA 1997)
  • How certain restructuring activities can open the door to potential tax benefits by implementing a tax consolidation of the entities, including:
    • whether utilising the small business CGT concessions can achieve a better step 1 result for working out ACA calculations
    • the impact using CGT rollovers has on the tax consolidation cost base process (Subdivision 715-W; AusNet Services Ltd v C of T [2024] FCA 90)
  • Case studies

Presented By

Adrian Bailey
Principal, Cleary Hoare Sydney, NSW

Adrian lives in Sydney and is the Managing Principal of Cleary Hoare. He joined Cleary Hoare in 2007 and became a Principal in 2011.

Adrian holds a Masters of Taxation and is a Chartered Tax Adviser with the Taxation Institute of Australia. He has had involvement with a number of committees for the Taxation Institute of Australia, NSW Law Society Revenue Committee as well as the Board of Taxation small business working group in relation to tax reform. He regularly gives presentations directly to clients, accountants, financial planners and lawyers on all areas of the law that Cleary Hoare practice in and is a preferred speaker for CPA Australia.

Adrian particularly enjoys working in structuring client's and dealing with their estate & succession planning as well as commercial law issues.

Who Should Attend?

This webinar is suitable for accountants advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

CPD Information

Accountants can claim up to 1 CPD hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

While TEN takes all reasonable care to include accurate and up-to-date information regarding CPD category classifications and compliance obligations, information regarding CPD point allocation are provided as a guide only. Allocation of CPD points is subject to the CPD requirements of your jurisdiction, personal circumstances and professional requirements. You are solely responsible for determining whether a particular product is appropriate for your CPD requirements.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]

Go to top