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2020 Breakfast Club Series: Restructuring and CGT Roll-overs: Tips for advisors

Friday, 25 September 2020 - 7:30 AM to
Friday, 25 September 2020 - 9:00 AM
     

Registration Time: 07:15:00 AM

Member Price: $160.00

Non Member Price: $200.00

CPD hours:1.50

Restructuring and CGT Roll-overs: Tips for advisors

To survive in the current challenging economic landscape many business owners may be considering a restructure, a merger or demerger. In such situations, we as tax advisors turn to the capital gains tax (CGT) roll-over rules contained in the Income Tax Assessment Act 1997 (Act). The provisions provide taxpayers with the ability to disregard or defer certain capital gains or capital losses that arise from the disposal of CGT assets when restructuring. However these provisions are an area with great complexity and one which the ATO is keeping a keen eye on.

In this session Neil and Laura will consider:

  • Roll-overs Relief 101: A quick refresher on what’s available
  • Hart v FCT [2019] FCAFC 179 and the danger lurking in back to back roll-overs
  • Accessing demerger relief in light of the recently finalised TD 2020/6
  • Triggering stamp duty liabilities
  • Consideration of anti-avoidance provisions
  • The future of roll-overs in light of the ATO and Tax Practitioner’s Board reviews

Presenters:

Neil Brydges, CTA, Sladen Legal

Neil is a Principal Lawyer in Sladen Legal’s tax group. Neil practises in all areas of direct and indirect tax with a focus on the taxation of trusts, corporate tax, mergers and acquisitions, international tax, and Division 7A. Neil is an Accredited Specialist in Taxation Law and Chair of the Tax & Revenue Law Committee with the Law Institute of Victoria, a member of the Tax Committee of the Law Council of Australia, and a Chartered Tax Advisor and member of the SME, Dispute Resolution, and GST Technical Committees with The Tax Institute.

Laura Spencer, Sladen Legal

Laura is a Senior Associate in Sladen Legal’s business law team. Laura practices in federal and state tax, structuring and asset protection, trust law and commercial matters. Laura is a member of The Tax Institute’s VIC 8th Annual Tax Forum Committee and Breakfast Club Committee.

Group discount

For every two registrations receive a third full registration for free. The free registration must be of equal or lesser value of the other registrations. To receive the group discount please contact us.