The capital gains tax (CGT) roll-over rules in the Income Tax Assessment Act 1997 (Act) provide taxpayers with the ability to disregard or defer .. Read more certain capital gains or capital losses that arise from the disposal of CGT assets. However, the rules are complex and carry with them a number of traps that taxpayers and advisors need to be aware of. Additionally, the recent finalisation by the Commissioner of Taxation of Taxation Determination TD 2020/6 together with comments in Taxpayer Alert TA 2019/2 highlight that the use of roll-over reliefs in the Act are being closely scrutinised by the Australian Taxation Office. Neil practises in all areas of direct and indirect tax with a particular focus on the taxation of trusts, deceased estates, income and capital gains tax, and Division 7A. This webinar is suitable for accountants advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge. You will need a computer with sound, an internet connection and earphones if you need to participate in the webinar in an open office environment (so you don’t disrupt those around you).
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