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 Recorded Webinar: The 15 year and Retirement Exemption: Maximising the Impact

Date:  20th April 2021
Duration:  1 hour

The 15 year and retirement exemption are the most generous concessions available under the small business CGT rules. The requirements that must be satisfied in order to access the concessions are also onerous. This session will provide advisers with a “step-by-step” guide to effectively applying either the retirement or 15 year exemption.  It covers:

  • Overview of the specific legislative requirements of the 15 year and retirement exemption (e.g. what is permanently incapacitated?)
  • Timing (i.e. when and how do taxpayers elect to apply the concessions)
  • Interaction of the CGT concessions and superannuation (e.g CGT contributions cap)
  • Payments to concession stakeholders from companies, trusts and through interposed entities
  • Discussion of practical scenarios (e.g. in specie distributions into super, liquidators distributions)
Recorded Webinars,Taxation,Recorded Webinar:  The 15 year and Retirement Exemption: Maximising the Impact

Damian O’Connor, Principal, Tax + Law, Brisbane

Damian is a Tax Lawyer and Chartered Tax Advisor with clients in Melbourne, Brisbane, the Gold Coast, around Australia and overseas.

He has been helping clients with Corporate, Commercial and Tax aspects of their businesses for more than 20 years, most recently as a tax partner with national law firms, following 23 years with the Australian Taxation Office as an investigator and auditor and in other roles.

Damian regularly presents seminars on Tax aspects of business transactions, family law, trusts and estates, Division 7A, superannuation and most other areas of tax law for a range of organisations including Television Education Network, Law Institute of Victoria, Queensland Law Society, North Queensland Law Association, the Tax Institute, Griffith University, QUT, Law Central, Australian Corporate Lawyers Association, Australian Stock Reports and Legalwise.

He has been recognised by Best Lawyers Australia as a Tax Lawyer and is a Doyle’s Guide recommended Tax Lawyer.


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.

Accountants can claim up to 1 CPD/Training hour.  FASEA – category “Technical Competence” – 1 hour.   
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

© Television Education Network Pty Ltd 2022

Product Code: WBCAPR21
 Price:  $264.00 (Inclusive of GST)
© 2022 Television Education Network Pty Ltd. All rights reserved. The program for this webinar is copyright and may not be reproduced in any form without the prior written consent of the copyright owner.