Capital Gains Tax (CGT) 2022

CGT rollovers

Source: New South Wales

Published Date: 19 May 2022

 

This presentation will consider current topical issues relating to CGT rollovers and restructures, including:

  • The Board of Taxation's proposal to establish a general business rollover to replace seven common rollovers
  • Issues with attempting to use the demerger relief
  • SME and tax consolidation.
  • This presentation will use practical examples to illustrate issues.

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Individual Session

CGT rollovers

Author(s): Danielle Constantine
Materials from this session:

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) 2022

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