Published on 04 Mar 10
by NATIONAL DIVISION, THE TAX INSTITUTE
Most SMEs will at some stage consider restructuring their
affairs in order to deal with changes to their size, to the market or regulatory framework within which they operate or to the composition or desires of their owners. This paper covers:
- same and replacement asset roll-over and demerger relief
- small business CGT concessions, particularly the replacement asset roll-over and retirement relief
- tax consolidated groups
- Division 7A
- depreciating assets and trading stock roll-overs and deemed disposals
- stamp duty.
Current at 29 May 2009
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