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CGT event J5 problems : interaction of the small business rollover and retirement concessions.

Publication date: 16 May 08 | Source: WEEKLY TAX BULLETIN

Issue: No 21 2008

Pages: pp.692-695

The recent amendments to Div 152 of the ITAA 1997 were intended to clarify and expand the operation of the small business concessions. Given the comprehensive report of the Board of Taxation and subsequent amendments to the legislation that were finally passed into law over a year after the measures were announced, it is disappointing, but perhaps not surprising, that some apparent 'glitches' remain in the provisions.

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Author profile

John Middleton CTA
John is a Special Counsel at Clayton Utz Brisbane and specialises in revenue and commercial law. He has provided legal advice in respect of the structuring, restructuring, purchase and sale of businesses and entities of all types. He has particular experience in CGT planning for the sale of businesses, and also practises in stamp duty, GST and general tax. He is listed in Doyle’s and Best Lawyers in respect of tax matters. - Current at 18 May 2018
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