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CGT Assets & Trusts and Scrip for Scrip Rollover Relief

Published on 21 Mar 2000 | Took place at Australian Mineral Foundation, Glenside , SA

Topics covered include: Practical guidance on the capital gains tax treatment in relation to trust over the next few years; Conditions for availability of rollover relief and types of securities that can be rolled over.

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Individual sessions

Scrip for scrip rollover relief

Author(s):  Ken SPENCE This paper covers: Conditions for availability of rollover relief; Types of securities that can be rolled over; Current limitations of the provisions and possible extensions.

Materials from this session:

CGT Assets & Trusts

Author(s):  Ian SNOOK This paper has been prepared to provide information to tax practitioners and other interested parties on the recent changes to the taxation of capital gains made by trusts and beneficiaries. It may be useful as a summary/checklist of capital gains tax outcomes from the disposal of assets after certain dates on assets acquired by trusts prior to certain dates. It should also provide some basic guidance to the small business CGT relief that is available for the disposal of active (business) assets by trusts and for the disposal of interests in certain business trusts.

Materials from this session: