Restructures & Rollovers - Division 615

Name: Restructures & Rollovers - Division 615
Uploaded: 2023-07-25T19:31:59.000Z
Duration: 5089 s
Description: Learn about the requirements and consequences when applying the Division 615 CGT rollover, which introduces an interposed holding company.

By Daniel Taborsky

1h 24m CPD time

Advanced

Content may be outdated

This video is over 2 years old and may contain outdated information. Explore recent videos or report an issue.

Division 615 is a CGT rollover available when interposing a holding company between an existing company and its shareholders, also known as “top-hatting”.

In this session, we cover:

What is Division 615?
Why would you use this rollover?
Requirements for this rollover
Consequences of applying this rollover
A case study – Bob & John’s Hardware

Download resources below the video.

Date recorded: 26 July 2023