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.
Division 7A
Income tax
Capital Gains Tax (CGT)
Small business CGT rollover restructures
Source: Western Australia
Published Date: 18 Oct 2016
Individual Session
Small business CGT rollover restructures
Author(s):
Varun Kumar CTA
,
James Tng
Materials from this
session:
Details
- Published By: Varun Kumar CTA, James Tng
- Published On:18 Oct 2016
- Took place at:City West Receptions, West Perth
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Tags
Division 7A
Income tax
Capital Gains Tax (CGT)
2016
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