Ensure you have a comprehensive understanding of the various capital gains tax (CGT) rollover reliefs available that can apply to disregard and/or defer a capital gain in particular circumstances.
This session, aimed at an intermediate audience, focuses on the CGT rollovers and rollovers in respect to depreciating assets.
This session will cover
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Rollovers to a wholly owned company;
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Scrip-for-scrip rollover;
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Demerger rollover relief;
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Replacement asset rollovers; and
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Same asset rollovers, including marriage and relationship breakdowns.
This session does not deal with conversion events (which may be seen as a form of rollover), the small business CGT concessions, or the rollover of pre-CGT assets.
Session inclusions
All delegates will receive a copy of the presentation and any handouts.
Who should attend
Practice, business, regional
CPE Hours
Earn 1.5 CPE Hours
Presenter
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Sam Ayoubi CA
Senior Tax Trainer
The Institute of Chartered Accountants in Australia
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