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100227
Individual Podcasts

Trusts and the Small Business CGT Concessions: Not as Clear as You Think

The small business CGT concessions are complex, in no small part due to the way the rules apply to trusts. This session drills down on the concessions as they specifically apply to trusts, including: How the CGT concessions apply to discretionary trusts How the control test ap
PRESENTED BY Jodie Robinson Special Counsel - McCullough Robertson Lawyers , Brisbane

Date/Time

About the Podcast

The small business CGT concessions are complex, in no small part due to the way the rules apply to trusts. This session drills down on the concessions as they specifically apply to trusts, including:

  • How the CGT concessions apply to discretionary trusts
  • How the control test applies to:
  • discretionary trusts
  • unit trusts
  • Unit trust selling business or premises where the unitholders are two family trusts – how are the concessions applied?
  • What is the significant individual test?
  • How the active asset 50% reduction can trigger CGT event E4 in a unit trust and strategies to deal with the issue
  • What extra conditions need to be satisfied if the CGT asset is an interest in a trust?
  • Case studies:
  • Comparison of selling the CGT asset in a trust or selling the units
  • Comparison of selling a CGT asset in a discretionary trust or a unit trust

Presented By

Jodie Robinson
Special Counsel, McCullough Robertson Lawyers Brisbane, QLD

Jodie is an Accredited Tax Law Specialist with over 19 years of experience working with SME clients and their advisers in business and transaction structuring and restructuring. Jodie is passionate about providing clients with results-driven, commercial advice and solutions for their taxation and business needs.

Her core practice areas focus on providing advice on taxation matters including duty, GST, capital gains tax and advising clients on cost-effective business structures and restructures.

Jodie regularly advises on the tax consequences of the sale of significant businesses, business restructures including applicable rollovers and duty exemptions and holding company interpositions. Jodie also assists clients and their advisors in obtaining private binding rulings and dealing with payroll tax self-review audits.

CPD Information

0.5 CPD hours

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