This presentation covers:
- which CGT event?
- timing of CGT event
- pre-sale dividends
- purchaser loans
- rollovers – Div 122-A
- rollovers – 122-A and 124-M
- small business CGT concessions.
maintenance
M&A
Income tax
Capital Gains Tax (CGT)
Exiting structures CGT issues
Source: Western Australia
Published Date: 12 Feb 2014
Details
- Published By: Justin Byrne
- Published On:12 Feb 2014
- Took place at:Perth Concert Hall, Perth
The material is copyright. Apart any fair dealing for the purpose of private study,
research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.
This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Tags
M&A
Income tax
Capital Gains Tax (CGT)
2014
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