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CGT restructuring / rollover paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 20 Jul 17 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • Sub-division 122-A/B roll-over
  • Division 124-N Roll-over
  • Division 615
  • other considerations.

Author profile

Stuart Glasgow CTA
Photo of author, Stuart Glasgow Stuart Glasgow, CTA, is a Partner at HID Group in Melbourne. He has over 20 years experience in chartered accounting. As a taxation specialist and commercial advisor for privately owned businesses and their owners, he has provided consulting services in all areas of taxation, including capital gains tax, structuring of businesses for asset protection and succession planning, business restructures, trusts and corporate tax issues. He also provides tax and commercial transaction support services. Stuart has been an active member of the Tax Institute, being a former National Councillor, Victorian State Councillor and member of various National and State Committees. - Current at 17 May 2024
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This was presented at SME Restructures Day .

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Individual sessions

CGT restructuring / rollover

Author(s):  Stuart Glasgow

Materials from this session:

Can one size fit all? Consolidation for SMEs

Author(s):  Michael CHARLES

Materials from this session:

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