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Disclaimer
These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.

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Notes Online Home 2021 Tax Structures and Asset Protection Seminar Navigating the CGT SBCs with different structures
Determining when passively held assets are active assets

This segment of the notes looks at determining when passively held assets are active assets:

  • The Active Asset Test
  • When are entities ‘connected’ with each other?
  • When does an entity ‘control’ another entity?

Chapters and Articles in 2021 Tax Structures and Asset Protection Seminar

Building the right structure to protect a client’s assets

Key tax issues for business clients

Strategies to prevent creditors attacking the family home

‘Mum and Dad’ partnerships – what are the benefits and risks

Keeping assets in the family when faced with a relationship breakdown

Navigating the CGT SBCs with different structures

How the basic conditions apply to different structures

Determining when passively held assets are active assets

Applying the CGT SBCs to shares and units

NTAA Guide to ‘Traditional’ business and investment structures

Discretionary trusts remain popular but beware they come with plenty of baggage

What tax structuring and asset protection advantages do companies offer

Key considerations where unrelated parties are carrying on business together

Restructuring clients’ affairs tax effectively

CGT roll-overs – what opportunities exist

Issues to consider when reviewing a client’s existing business structure

NTAA guide to the ‘small business restructure roll-over’ relief

Using different options for restructuring small business clients

Structuring for accountants, doctors, and other professionals

Limitations of law and or professional bodies

Asset protection and other structuring issues

Tax treatment of a ‘no goodwill’ practice

Tax issues when ‘income splitting’ in a professional practice

The Fundamentals of Tax Structures and Asset Protection

NTAA Guide to the key issues to consider when establishing a structure for a client

Establishing effective asset protection plans for clients

Key asset protection issues for creditors and debtors

Directors face unprecedented exposure