maintenance

Become a Member
Resources
Insights
Events
Education
Membership
About us
Contact us
  Miscellaneous 2017

New small business rollover " How generous is it really?

Published Date: 18 May 2017

 

Sorry, this content is for subscriber 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

Subscribe Now

Already a Member? Login Now

This video was recorded at the 10th Annual Tax Forum and includes powerpoint slides. It covers:
  • the conditions which need to be met for the rollover to apply and the consequences of choosing the rollover including the concepts of a genuine restructure' and ultimate economic ownership'
  • tips and traps in structuring a transaction to meet the rollover conditions i.e. what restructures work under the rollover and what do not
  • the issues one faces in moving assets out of a company using this rollover
  • practical examples of applying the rollover.
Author(s)

Details

  • Published By: Dung Lam
  • Published On:18 May 2017

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

Miscellaneous 2017

Share this page