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South-East Seminar

Published on 12 Mar 1999 | Took place at Intil motel, Mt. Gambier , SA

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Individual sessions

CGT - the new regime

Author(s):  Barbie CHIRO This paper goes through section by section the Taxation Law Improvement Bill (No1) 1998. This Bill refers to capital gains and capital losses and Part IIIA.

Materials from this session:

Small business rollover relief and exemption

Author(s):  Sam HOWARD Topics discussed include: CGT roll-over and exemption; the legislation; threshold test; active assets; small business exemption; extension to shares; elegibility criteria; reinvestment; Division 17A v Division 17B v Section 118-250.

Materials from this session: