Capital Gains Tax (CGT) Income tax 2016

Small business restructure rollover

Source: QLD

Published Date: 18 Aug 2016

 

This presentation covers:

  • small business restructure rollover (SBRR)
  • opportunities provided by the SBRR
  • significant features of SBRR
  • SBRR conditions
  • what are the tax consequences of the SBRR applying?
  • aspects
  • genuine restructure of an ongoing business
  • no material change of ultimate economic ownership.

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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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