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Small business restructure rollover presentation

Member Price: Free
Non Member Price: $15.00

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 presentation covers:

  • definition of a small business
  • the type of assets the restructure rollover applies to
  • the rollover requirements
  • interaction with Div7A.

Author profile

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.
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This was presented at Small Business CGT Day .

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