Summary
Australia's tax landscape is undergoing one of its most significant structural shifts in decades.
The replacement of the traditional 50% CGT discount framework, the introduction of cost-base indexation and a minimum tax on capital gains, reforms to negative gearing, and the proposed Division 296 tax on large superannuation balances will affect investment decisions, ownership structures, business succession, property portfolios and retirement planning.
Designed for experienced tax professionals, this intensive workshop moves from the operation of the new CGT and negative gearing rules to their practical application across trusts, private groups, business owners and complex client structures.
Across four focused areas, participants will examine technical application and structuring decisions; the valuation of businesses, private company interests, goodwill and other illiquid assets; defensible property valuations across residential, commercial, industrial and rural holdings; and the implications for SMSFs, Division 296 and retirement planning. Legislative analysis, expert guidance and practical case studies will help advisers identify priority clients, strengthen evidence and documentation, and manage emerging tax risk.
Learning Outcomes:
By the end of this workshop, participants will be able to:
- Explain how the enacted CGT and negative gearing reforms modify existing rules, concessions and investment outcomes.
- Identify the clients, assets and ownership structures that warrant immediate review.
- Analyse how the reforms interact with trusts, private groups, business ownership and existing CGT provisions.
- Evaluate the ongoing suitability of ownership structures and the opportunities and risks associated with restructuring.
- Apply the reforms to complex client scenarios and communicate the implications in a practical, commercially focused way.
- Recognise when an independent business valuation is required for private company interests, partnerships, unit trusts, goodwill, intellectual property and other illiquid assets.
- Evaluate market, income and asset-based business valuation methodologies and the assumptions on which they depend.
- Assess whether business valuation evidence and documentation are sufficient to support a future tax position.
- Distinguish a property valuation prepared for tax purposes from an agent appraisal, online estimate or desktop model.
- Identify the methodology, comparable evidence and contemporaneous assumptions needed to support a defensible property value.
- Recognise when residential, commercial, industrial, rural and mixed-property holdings require specialist valuation expertise.
- Evaluate the implications of obtaining a property valuation at 30 June 2027 compared with applying the proposed apportioning method on eventual sale.
- Assess how the reforms may influence SMSF investment structures, liquidity, governance and valuation requirements.
- Understand the potential implications of Division 296 for high-balance members and evaluate the role of LRBAs in a changing tax environment.
- Integrate superannuation into broader tax, retirement, business succession and estate-planning discussions.
Fees
Below is all of the pricing information for the event.
AUD pricing is inclusive of GST.
Member fee: $499.00 AUD
Non-Member fee: $699.00 AUD
Early Bird Rate - Save 5% until 30 Sept 2026
Group Discount - Save 5% for groups of 3 or more in the same transaction
Venue / Location