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Small business CGT rollover restructures 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 18 Oct 16 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • rollover requirements
  • definition of a small business
  • rollover effect on the different types of assets
  • Division 7A and interaction with the rollover.

Author profiles

James Tng
James is a Fellow of the Taxation Institute and Institute of Chartered Accountants. He is one of the tax partners at UHY Haines Norton and is responsible for their specialist tax services and international tax division. James has more than 15 years experience in tax and business advice to small to medium businesses, overseas and Australian businesses and government agencies.
Click here to expand/collapse more articles by James Tng.
Varun Kumar CTA
Varun is Manager with Moore Stephens. - Current at 17 December 2016

 

This was presented at Small Business CGT Day .

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Small business CGT rollover restructures

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