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86135
Recorded Webinars

Recorded Webinar: CGT Small Business Concessions and the Active Asset Test

Amongst other conditions, to be eligible for the CGT small business concessions, the asset in question needs to be active. However this requirement is not necessarily all that easy to ascertain. This session will assist in attempting to draw the line in the sand by covering the fo
PRESENTED BY Anna Wilson Barrister - Victorian Bar , Melbourne

Date/Time

About the Webinar

Amongst other conditions, to be eligible for the CGT small business concessions, the asset in question needs to be active. However this requirement is not necessarily all that easy to ascertain. This session will assist in attempting to draw the line in the sand by covering the following:

  • When can a share in a company be an active asset?
  • What if the asset is land? (Review of Eichmann and Rus cases)
  • Is it considered that a business is being carried on on the land? (TR 97/11)
  • What if the land is used for agistment?
  • What if the asset derives rent? (TD 2006/78)
  • How do the rules apply to intangible assets?
  • Worked examples (incl. rental properties, holiday apartments and mixed use properties)

Presented By

Anna Wilson
Barrister, Victorian Bar Melbourne, Vic

Anna acts for the Commissioner and the taxpayer in both State and Federal jurisdictions. Her practice extends to tax technical and structuring advice, tax investigations and audits, private rulings and objections, through to litigation and alternative dispute resolution. Anna also acts in regulatory/disciplinary matters such as those involving registration with the Tax Practitioners Board and/or membership of professional accounting associations. She was involved in the superannuation round of the Financial Services Royal Commission and acts in disputes between members of self-managed superannuation funds.

Anna lectures in the Masters program at Melbourne University, teaching the subject Capital Gains Tax: Problems in Practice.

Who Should Attend?

This webinar is suitable for accountants and lawyers 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/Training hour. Lawyers can claim up to 1 CPD unit/point – substantive law . This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion. WA lawyers – From 1/4/2021, due to changes to your CPD requirements we are unable to verify your completion of recorded webinars to the Legal Practice Board of WA.

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]

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