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Rolling the dice with CGT

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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.

Published on 29 May 98 by THE TAX INSTITUTE

Topics covered include: Rollover relief for small business; Small business retirement exemption; Active assets & the implications of Murry Case; Consequences of rollover.

Author profile

Prof Christopher Evans
Chris is a Professor, School of Taxation & Business Law, UNSW Sydney, Extraordinary Professor, Department of Taxation, University of Pretoria, and International Research Fellow, Centre for Business Taxation, University of Oxford. - Current at 27 October 2020
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This was presented at Annual New South Wales State Convention .

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