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Recorded Webinars

Recorded Webinar: CGT Rollovers: Confused by the Choice?

With a request going out to the Board of Taxation to review the existing CGT rollover provisions in an attempt to simplify so that they are easier to use and interpret, it is little wonder that practitioners can find themselves confused with how and when to apply the numerous CGT
PRESENTED BY Stephen Holmes Partner - WMS Advisory , Robina

Date/Time

About the Webinar

With a request going out to the Board of Taxation to review the existing CGT rollover provisions in an attempt to simplify so that they are easier to use and interpret, it is little wonder that practitioners can find themselves confused with how and when to apply the numerous CGT rollovers as they currently exist. This session identifies some of the CGT rollovers available and the situations where their use may prove to be beneficial, including:

  • The sole trader or partnership exposed to asset protection issues
  • Moving from a trust structure to a company structure
  • Transferring specific CGT assets to a new entity
  • The situations that may benefit from using the small business restructure rollover
  • The distinction between the “small business restructure rollover” and the CGT small business concession’s “small business rollover”
  • When the CGT small business concessions may achieve a more favourable tax outcome than the CGT rollover options
  • Changing the ownership of a company or unit trust from individuals to a company
  • Practical examples

Presented By

Stephen Holmes
Partner, WMS Advisory Robina, QLD

Stephen Holmes, CTA, is a Partner at WMS Tax and Advisory based on the Gold Coast.

Stephen has worked in the profession since 1987 and held roles with National firms and a was managing principal at an ASX listed accounting firm before joining WMS in 2006.

Stephen holds a Master’s Degree in Economics from Macquarie University (1994), a Masters of Tax from the University of NSW (2000), a Juris Doctor degree from Bond University Law School (2013), and is currently studying a Masters of Laws at the University of Melbourne with a dedicated focus on specialised tax subjects.

Stephen is a regular speaker for various tax and accounting bodies throughout Australia. He has presented at national conventions and tax summits for the Tax Institute of Australia and has been senior tax and superannuation trainer with Chartered Accountants of Australia and New Zealand (CAANZ) for over 10 years.

In 2022, Stephen was named Tax Advisor (Accountant category) of the Year by the Tax Institute of Australia as a recognition of his involvement in the tax profession.

In practice, Stephen has a particular focus on capital gains tax, taxation implications of trusts, tax consolidation and corporate tax matters. He assists clients to legitimately reduce their overall tax burden by innovative structuring and detailed planning.

Stephen provides expert technical leadership at WMS Tax & Advisory, co-hosts a technical training program for accountants at the firm. A large and growing part of his practice is consulting to accounting professionals on tax matters.

 

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: [email protected]

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