Miscellaneous Capital Gains Tax (CGT) 2020

New ATO guidance on back-to-back rollovers

Source: New South Wales

Published Date: 11 Mar 2020

 

This presentation covers:

  • why do we implement back-to-back rollovers?
  • the nothing else' attack
  • anti-avoidance issues related to back-to-back rollovers
  • issues in securing the CGT discount when implementing multiple rollovers
  • what are the implications if the ATO presses its nothing else' approach.

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Individual Session

Back-to-back rollovers - New ATO guidance

Author(s): Annelise Jeromela , 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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Miscellaneous Capital Gains Tax (CGT) 2020

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