This presentation covers:
- preliminary comments
- effect of the rollover
- conditions
- examples.
Source: National
Published Date: 16 Mar 2017
This presentation covers:
More by Ian Snook
SME restructures: Are you eligible to use the small business restructure rollover? - Video 16 Mar 2017
To elect or not to elect - Presentation 24 Aug 2016
Tools for tax effective pre-death structuring and succession planning - Presentation 29 Jul 2013
At death - What are the tax issues? - Presentation 27 May 2013
Use and abuse of corporate beneficiaries case study and solutions - Paper 01 Nov 2012
UPEs for trusts running business/holding investment assests - Presentation 17 Sep 2012
UPEs for trusts running business/holding investment assets - Paper 17 Sep 2012
Unpaid present entitlements - Current practical implications - Paper 14 Mar 2012
Unpaid present entitlements current practical implications - Presentation 14 Mar 2012
Details
The material is copyright. Apart any fair dealing for the purpose 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.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags