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CGT the case study way: creative rollovers

Published on 24 Mar 99 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper provides an overview of the planning opportunities for various business reorganisation rollovers : multiple rollovers; structuring issues; maximising the benefit of capital losses; chossing etween the available options

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Author Photo - Christopher Evans
Prof Christopher Evans
Chris is a Professor, School of Taxation & Business Law, UNSW Australia, Extraordinary Professor, Department of Taxation, University of Pretoria, and Senior Research Fellow, Tax Law and Policy Research Group, Monash University. Current at 01 October 2016 Click here to expand/collapse more articles by Chris EVANS.
 

This was presented at 14TH NATIONAL CONVENTION: CONQUERING THE TAX WILDERNESS.

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Individual sessions

Trust Losses and Family Trust Elections

Author(s):  Glen BARTON

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Distributions of Income from Trusts

Author(s):  Rob JEREMIAH

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Global Challenges

Author(s):  David KRASNOSTEIN

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Goodwill and Rollovers

Author(s):  Graeme S COOPER

Materials from this session:

Death - the Ultimate Rollover

Author(s):  Arlene MACDONALD

Materials from this session:

Creative Rollovers

Author(s):  Chris EVANS

Materials from this session:

Compensation Payments

Author(s):  Graeme COTTERILL

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