CGT Relief Arrangements for the $1.6 million pension cap
To reset or not to reset ? a case by case guide to making the decision.
Stream this recording multiple times at your convenience.
- $180.00 incl. GST
- PD hours: 1
Under the new superannuation legislation the choice to reset the cost base of an asset to market value needs to be made prior to lodgement of the Fund’s income tax return for 2016-17.
This webinar will discuss:
• Details of the CGT Relief arrangements
• Resetting the cost base
• Applying CGT relief to a segregated asset
• Applying CGT relief using proportionate method
• Deferring notional gain
• Bringing the deferred notional gain to account
• When you should reset cost bases
• Case studies showing where resetting the cost base is beneficial and where it isn’t.
Webinar Learning Outcomes:
Attendees will come away with an understanding of the new CGT relief arrangements.
All SMSF professionals – both Accountants and Auditors.
Deanne Firth is a Chartered Accountant with 20 years accounting experience. Having worked in both business and public practice, Deanne brings an insight into audit and business issues from both perspectives which gives her a unique view & understanding of internal control structures.
Deanne managed a regional public accounting practice in Echuca, Victoria before establishing an accounting practice specialising in auditing self-managed super funds based in Geelong.
You will be provided with:
• PowerPoint presentation slide deck
• Any Supporting documentation
• Webinar Recording to view multiple times for up to 6 months
• An opportunity to ask questions to the presenter