Shares Trusts Income tax

SME reorganisations " To roll or not to roll

Source: QLD

Published Date: 16 Nov 2017

 

This presentation covers:

  • Sub-division 124-M: scrip for scrip roll-over
  • Sub-division 124-N: disposal of assets by a trust to a company
  • Sub-division 152-E: small business roll-over
  • eligibility requirements.

Sorry, this content is for members only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Already a Member? Login Now

Individual Session

Plenary 6: SME reorganisations - To roll or not to roll

Author(s): Andrew O'Bryan

Details

  • Published By: Andrew O'Bryan
  • Published On:16 Nov 2017
  • Took place at:Sofitel Noosa Pacific Resort, Queensland

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

Shares Trusts Income tax Capital Gains Tax (CGT) 2017

Share this page