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Private Company Restructures - CGT Rollovers of Assets and Entities seminar paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 17 Jul 03 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This seminar paper covers the following issues:
- using CGT rollovers into companies
- what CGT rollovers are available for SME assets?
- can we use the CGT replacement rollovers to our advantage?
- practical examples of these rollovers
- an analysis of the Stamp Duty implications of the various CGT schemes
- an outline of any concessions SMEs could avail themselves of.

Author profile

Sean Pearce CTA
Sean Pearce, CTA, is a past State Councillor and WA Education Chairman of The Tax Institute. Prior to joining MKT in 1994, Sean spent 9 years in the advising and audit areas of the ATO. Since 1985, he has specialised in business and corporate tax with a particular focus on capital gains tax, business restructuring and Division 7A. Sean has been a regular presenter for the professional bodies on tax issues affecting companies and small business. He heads MKT’s Accountants Network and Premium Accountants Network (PAN) which provides tax advisory and training support to over 200 accounting firms across Australia. Sean holds a Graduate Diploma in Advanced Taxation Law (University of NSW). - Current at 20 February 2025
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CGT Rollovers of Assets and Entities

Author(s):  Sean PEARCE

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