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CGT : latest developments: any new tricks?


Topics covered in this convention paper include:
- Capital gains tax rollover relief foe small businesses
- Amendments to Section 160ZZS
- CGT exemption on sale of small business for retirement
- Liquidation of group companies
- Time of Acquisition where asset acquired under contract

Author profile

Emanuel Hiou CTA
Emanuel is a partner in Deloitte’s financial services industry tax practice. Emanuel specialises in tax consulting for M&A transactions, corporate restructures, capital raising transactions, cross-border funding structures and tax risk management for the banking industry. Prior to joining Deloitte in March 2010, Emanuel had 14 years experience with National Australia Bank (NAB) in various tax leadership and advisory roles, including Head of Group Taxation for nine years. In those roles, Emanuel contributed to many M&A deals, capital raising transactions and product development initiatives in NAB’s banking and funds management businesses. - Current at 30 September 2011
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This was presented at 1996 Victorian State Convention .

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Individual sessions

Capital gains tax and damages

Author(s):  F. John MORGAN

Materials from this session:

The foreign exchage debate

Author(s):  Neil WARD

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Debt Forgiveness

Author(s):  Emanuel HIOU

Materials from this session:

CGT : latest developments

Author(s):  Emanuel HIOU

Materials from this session:

The foreign exchange debate: some preliminary observations

Author(s):  John SMITH

Materials from this session:


Author(s):  Grant CATHRO

Materials from this session:

Goodwill - the "elusive compound"

Author(s):  Greg SOMMERS

Materials from this session:

ATO access guidelines/Taxpayers' Charter

Author(s):  John NICHOLLS

Materials from this session:

Practical aspects of trusts

Author(s):  Geoff COWAN

Materials from this session:

Is reform the solution?

Author(s):  Ian SPICER

Materials from this session:

Revelations I - annual update

Author(s):  Keith JAMES

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Revelations II - annual update of other taxes

Author(s):  Ken FEHILY

Materials from this session:

Tax incentives - where to now?

Author(s):  Michael SELTH

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Taxpayers' rights - Access/Charter

Author(s):  Bob BRYANT

Materials from this session:

Further details about this event:


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