Close
My Cart (0 items)
Checkout

Login to TEN

Privacy Policy
Privacy Policy
Return
My Cart (0 items)
Checkout
88050
Recorded Webinars

Recorded Webinar: Super and the CGT Small Business Concessions - Using Concessions in the New Regulatory Environment

In a post-super reforms landscape, it’s never been more important to understand how business sale proceeds can be contributed to super. How this plays out in practical reality is the subject of this session and includes: Why the CGT cap is important in the
PRESENTED BY Andrea Carrick Director, SMSF Specialist Advisor - AG Tax Lawyers , Melbourne

Date/Time

About the Webinar

In a post-super reforms landscape, it’s never been more important to understand how business sale proceeds can be contributed to super. How this plays out in practical reality is the subject of this session and includes:

  • Why the CGT cap is important in the capped contribution environment –
    • exclusion from non-concessional contributions
    • amount which can be contributed
    • contributions by more than one member
    • what happens to contributions beyond the capacity of the transfer balance cap?
    • worked examples
  • Contribution timing issues:
    • ability to defer CGT contributions post business sale
    • making additional non concessionals up to the cap amount
  • Tips and traps in eligibility for the concessions:
    • which Div 152 concessions qualify?
    • what if small business assets are held in a company or trust – can exclusion from the cap still apply?
    • does the CGT retirement exemption actually require you to retire?
    • contributions under 55 - the retirement exemption and timing of contributions
    • in specie contributions and the small business concessions – business real property transfers

Presented By

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

Andrea has over 16 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 and lawyers advising in superannuation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

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