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Recorded Webinars

Recorded Webinar: Getting the Money Out: CGT Small Business Concessions

Beyond the basic eligibility conditions for the CGT small business relief lie the four concessions. These concessions will result in the flow of funds, whether to satisfy the requirements or to eventually extract funds from the entity. This session looks at the tax implications of
PRESENTED BY Edward Hennebry Senior Associate - Sladen Legal , Melbourne

Date/Time

About the Webinar

Beyond the basic eligibility conditions for the CGT small business relief lie the four concessions. These concessions will result in the flow of funds, whether to satisfy the requirements or to eventually extract funds from the entity. This session looks at the tax implications of these scenarios, including:

  • The CGT 15 year exemption - what are the requirements for the payment of funds to be exempt?
  • The 50% active asset reduction – what is the tax situation if subsequently paid:
  • as a dividend?
  • as a distribution by a liquidator? (TD 2001/14)
  • The CGT retirement exemption and:
  • subsequently paying out as a dividend?
  • the interaction with CGT events G1 and E4
  • when actual superannuation contributions must be made
  • what if capital proceeds are received in instalments?
  • Strategies when the CGT small business roll-over is utilised
  • Case studies

Presented By

Edward Hennebry
Senior Associate, Sladen Legal Melbourne, Vic

 

Edward works in the Business Law team at Sladen Legal, advising private clients, high-net-worth individuals, and family groups on their Australian federal tax affairs, as well as managing disputes with revenue authorities.

Edward commenced his career as a graduate in the ATO and then as a lawyer within the ATO’s Tax Counsel Network and Review and Dispute Resolution business lines. Edward has also worked in a number of large accounting and national law firms.

In 2024, Edward was recognised by The Tax Institute as a “Tax Trailblazer” in Victoria. Edward has been listed in the “Ones to Watch” categories for Tax Law and Commercial Law in the 2025 and 2026 editions of The Best Lawyers® in Australia.

 

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 – Please note that TEN is unable to verify your completion of recorded webinars to the Legal Practice Board of WA. TEN is an accredited provider.

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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