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Small business CGT concessions: Applying the Concessions in Practice

Recorded live 19 Mar 2025
Tax concepts

$190.91 +GST

Audience

This training is recommended for:

  • Accountants working in public practice
  • All practitioners working with tax
Audience

Learning outcomes

On completion, participants will be able to:

  • Know what needs to be considered for extracting funds in the most tax efficient manner
Learning outcomes

Relevancy

This webinar was presented live 19/03/2025.

Relevancy

CPD hours

If claiming CPD hours, this course provides 1.25 Legislated CPD hours, the breakdown is as follows:

  • Tax (financial) advice: 1.25 CPD hours
CPD hours

What happens after the basic conditions have been satisfied? This webinar works through the extra conditions that must be met to apply specific concessions and discusses strategies to maximise the tax outcome for clients.

The rules contain strict requirements dealing with the extraction of capital proceeds from a company or trust that has made a capital gain. We address the practical issues that need to be considered and opportunities for extracting the funds in the most tax efficient manner.

This session includes:

  • How to determine whether an event happens in connection with someone’s retirement for the 15 year exemption;
  • What assets qualify as replacement assets under the small business rollover rules;
  • Options for dealing with the tax liability that might be triggered when the small business rollover expires;
  • How to extract exempt capital gains from a company or trust in a tax efficient manner;
  • Strategies that can be considered when clients are approaching age 55; and
  • Utilising the lifetime CGT cap within the super contribution rules.

 

Registration to this event includes:

  • 1.25 hour (est.) on-demand event
  • 3 month access to Q&A embedded webinar recording after purchase
  • Reference notes
Michael Carruthers round

Presented by

Michael Carruthers
Tax Director
Knowledge Shop

This webinar is presented by our partners at Knowledge Shop.

Terms and Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Accurium’s written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Accurium may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Accurium reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Accurium directly, with all requests to be considered on a case by case basis by Accurium in its absolute discretion. The General Terms and Conditions can be accessed here.
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