CGT Mini-Series: Standard Rollovers
Examine how rollover relief applies when dealing with transfer of business assets and shares, destroyed property, and conversion of leasehold to freehold interests. Consider complex scenarios and comparisons of CGT rollovers with other available concessions.
Description
Attend and earn 1 CPD hour
FASEA CPD Categories
Estimated 1 CPD hour in Technical Competence
CGT Mini-Series: Standard Rollovers
- CGT rollovers dealing with transfers of business assets and shares
- When is CGT rollover relief available for capital gains that arise from destroyed property and conversion of leasehold to freehold interests?
- Comparison between CGT rollovers, small business CGT concessions and small business restructure roll-over
Presented by Linda Tapiolas, Partner, Cooper Grace Ward
Learning Objectives:
- Understand when CGT rollover relief is available
- Compare CGT rollovers with Small Business Restructure Rollover and small business CGT concessions
- Consider how rollover relief applies when dealing with transfers of business assets and shares