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Recorded Webinars

Recorded Webinar: Small Business CGT Concessions - Added Complexities if the Asset is a Share or Trust Interest

A methodical approach is required to navigate the small business CGT concessions. With the extra conditions that apply if the asset in question is a share or trust interest, practitioners really have to be on their game for those situations. This session explores why, including:
PRESENTED BY Andrea Carrick Director, SMSF Specialist Advisor - AG Tax Lawyers , Melbourne

Date/Time

About the Webinar

A methodical approach is required to navigate the small business CGT concessions. With the extra conditions that apply if the asset in question is a share or trust interest, practitioners really have to be on their game for those situations. This session explores why, including:

  • The additional conditions to be met for shares and trust interests
  • How trust distributions can impact on eligibility for the concessions
  • How to apply the modified active asset
  • How the accumulation of cash in an entity may put eligibility to the concessions in jeopardy for shares and trust interests
  • How Division 7A loans can impact on the concessions
  • When may it be more tax effective to sell the business and not the shares or trust interests, and vice versa
  • Tips to assist with ensuring shares or trust interests satisfy the small business CGT requirements when the time comes to sell
  • Case study

Presented By

Andrea Carrick
Director, SMSF Specialist Advisor, AG Tax Lawyers Melbourne, Vic

Andrea, Director AG Tax, has over 18 years of experience advising SMEs and high net worth individuals in all areas of taxation including income tax, CGT, GST and state taxation matters. She advises both corporate and private family businesses across a wide range of industries, focusing on complex business restructuring, commercial transactions and estate and succession planning. Andrea also has a wealth of experience liaising and negotiating with the ATO and Revenue Offices on behalf of clients in audits, investigations, objections and private ruling applications.

Andrea has a keen focus on superannuation, particularly in respect of SMSFs. She has extensive experience advising SMSF trustees and their advisers in regulatory and compliance matters and maximising opportunities for members with the intersection of the Small Business CGT Concessions and Superannuation. Andrea recognises the value of practical advice and is passionate about making these complex areas of tax and superannuation user friendly and accessible.

Andrea is a regular presenter for the TEN The Education Network, Legalwise Seminars and CPA tax discussion groups.

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: lisa@tved.net.au

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