This paper considers small business rollovers and the special rules relating to goodwill - goodwill in the context of rolling over a business to a company. The author focuses on the CGT issues that will arise pursuant to a rollover transaction where the asset which is the subject of the rollover is goodwill. That is the intersection of these ideas - what aspects of the joint operation of rules on goodwill and the rules on rollovers can give rise to pitfalls or opportunities.
maintenance