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
Rollovers to a wholly owned company;
Demerger rollover relief;
Replacement asset rollovers; and
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.
All delegates will receive a copy of the presentation and any handouts.
Who should attend
Practice, business, regional
Earn 1.5 CPE Hours
Sam Ayoubi CA
Senior Tax Trainer
The Institute of Chartered Accountants in Australia