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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 has over twenty years experience in the accounting profession including stints as a Tax Manager at Ernst & Young and Principal at an accounting firm listed on the Australian Stock Exchange.

Since 1994 Stephen has concentrated on tax consulting and provided high end tax advice to his portfolio of clients. Stephen not only provides tax advice to the firm’s clients but he is also a resource for other accounting firms on technical or complex tax matters.

Stephen has a particular focus on capital gains tax, employee share schemes, tax consolidation and international tax matters. He has assisted clients to legitimately reduce their overall tax burden by innovative structuring and detailed planning. He also has extensive experience in managing tax objections and disputes with the Australian Taxation Office.

Stephen is also a regular speaker for the Taxation Institute of Australia and has delivered well received papers on the CGT small business concessions and using tax losses within a tax consolidated group. He presented a paper on Top-Hatting for SME’s at the 2020 Tax Summit for the Taxation Institute of Australia.

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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