Sale & Purchase Agreements - Tax Issues on Apportionment of Value to Assets 2025 (Webinar Recording)
excl. GST. Broadcast Date: Wed 30 July 2025 (2-3pm)
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Product Description
Income tax legislation requires a sale and purchase agreement to allocate the sale/purchase value to different tax categories at the time of the sale. This webinar will review the rules and the impact they have on a number of different income tax situations.
Specifically, we will look at the following situations where the new rules will apply:
- Allocation of Assets Between Associated Persons
- Allocation between Land & Buildings
- Improvements to Land
- Residential Rental Properties
- Commercial Buildings
- Allocations in a New Build
- Allocations in Business Sales
Upon satisfactory completion of this webinar, you will be able to:
- advise when the new rules and principles apply
- identify relevant tax situations impacted by the rules
- fully appreciate the tax implications when selling assets subject to income tax
Suited to:
- intermediate through to advanced accountants in public practice who are dealing with accounting for the sale and purchase of assets and businesses
- accountants employed by SME businesses.
Duration: 1.00 CPD hours (55 mins plus 5 mins Q&A)
PRESENTER
Mike Hadwin, Director, Symmetry Advisory Ltd
Mike is a regular presenter for TEO Training. You’ll learn from Mike’s 40 years of tax experience as a public CA and facilitator. His clear presentation style enables you to quickly understand and apply practical learning concepts to common situations you may face in your role.