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REPLAY: Small Business Restructure Rollover - Deep Dive #2

Velocity Legal
Velocity Legal
•49 minutes Total CPD
REPLAY: Small Business Restructure Rollover - Deep Dive #2

Videos 13

1. Introduction & Agenda - SBRR Deep Dive #2
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1. Introduction & Agenda - SBRR Deep Dive #2 • over 3 years ago
2. Pre-CGT assets - Farm example
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2. Pre-CGT assets - Farm example • over 3 years ago
3. Cost base integrity rules - introduction
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3. Cost base integrity rules - introduction • over 3 years ago
3.1 New membership interests as consideration
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3.1 New membership interests as consideration • over 3 years ago
3.2 Membership interest in transferee or transferor
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3.2 Membership interest in transferee or transferor • over 3 years ago
3.3 Applying SBRR after claiming small business CGT concessions
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3.3 Applying SBRR after claiming small business CGT concessions • over 3 years ago
4.1 Example - Discretionary trust to company
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4.1 Example - Discretionary trust to company • over 3 years ago
4.2 Example - Unit trust to company
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4.2 Example - Unit trust to company • over 3 years ago
5. Comparing SBRR with small business concessions
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5. Comparing SBRR with small business concessions • over 3 years ago
6. Q: What is the impact of cash on the 80% test for shares?
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6. Q: What is the impact of cash on the 80% test for shares? • over 3 years ago
7. Documentation tips
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7. Documentation tips • over 3 years ago
8. Final observations and future reform?
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8. Final observations and future reform? • over 3 years ago
9. Key Takeaways & Conclusion - SBRR Deep Dive #2
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9. Key Takeaways & Conclusion - SBRR Deep Dive #2 • over 3 years ago