Capital Gains Tax (CGT) Income tax 2016

Small business restructure rollover

Source: QLD

Published Date: 18 Aug 2016

 

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This paper covers:

  • what conditions must be satisfied to claim the SBR rollover?
  • what are the consequences of the SBR rollover applying?
  • genuine restructure of an ongoing business
  • ultimate economic ownership
  • consideration for the transfer
  • when would you use this SBR rollover?
Author(s)

Individual Session

Small business restructure rollover

Author(s): Mark West , Alex Whitney , Dung Lam

Details

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.

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Capital Gains Tax (CGT) Income tax 2016

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