Skip to main content
shopping_cart

Your shopping cart is empty

09 May 06 STS - extending depreciating asset roll-over relief

The Government will extend optional roll over relief available under the uniform capital allowance (UCA) regime to situations where a sole trader, trustee or a partnership in the simplified tax system (STS) disposes of all of the assets in an STS pool to a wholly owned company, and to where an STS pool is transferred as a result of a court order upon a marriage breakdown. This measure will have effect from the income year following the date of Royal Assent of the enabling legislation.

For a copy of the Treasurer's press release No 39, 9 May 2006, go here

Media Release Search
Keywords
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
From To