Miscellaneous 2017

Structuring and restructuring family businesses - Current legal and tax considerations

Source: South Australia

Published Date: 28 Jul 2017

 

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This paper covers:

  • CGT relief, including rollovers
  • small business restructuring CGT relief " Subdiv 328-G
  • discount capital gains and trusts' net capital gains " Division 115 ITAA 1997
  • rollover to wholly-owned company " Division 122 ITAA 1997
  • scrip for scrip roll-over " Subdivision 124-M ITAA 1997
  • disposal of assets by a trust to a company " Subdivision 124-N
  • small business relief " Division 152.

Individual Session

Structuring and restructuring family businesses - Current legal and tax considerations

Author(s): Judy Choate

Details

  • Published By: Judy Choate
  • Published On:28 Jul 2017
  • Took place at:Adelaide Convention Centre, Adelaide

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