Distributing Small Business Gains Out of A Company - June 2025 (1 Hour of CPD)

In this webinar we go through a case study of a small business capital gain being made in a company that has two discretionary trusts as the shareholders.  Not unlike many accounting firms.
 
We looked at how the concessions are claimed in the company and then how payments are made to get the money out to the beneficiaries of the two trusts.  We will talk about how you can stream the payments in certain circumstances and when you can’t stream them. When can a payment be made directly to an individual, through trusts, or directly to a superannuation account?

This is an essential webinar for accountants who advise clients to hold businesses in a company to help you understand the exit consequences for your clients (and yourself).

This webinar covered:

• Case study on a capital gain made by an accounting firm
  
• Claiming the Small Business CGT Concessions within the firm
  
• Streaming the Retirement Exemption amongst the CGT Concession Holders
  
• Why a company is the perfect structure for a 15 year exemption gain; but
  
• Why it can be terrible under the retirement exemption
  
• Practical tips for the returns of the company, the Shareholders and the CGT
• Concession Stakeholders