Published on 01 Apr 99
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This article, in a question and answer format, explains how Div.17A only applies in certain limited situations in CGT rollover relief for small businesses.
Andrew O’Bryan, CTA, is a senior Tax Partner at Hall & Wilcox Lawyers. He has more than 35 years’ experience giving expert tax advice to private business and wealthy family groups. He has particular expertise in the tax aspects of succession planning and in managing complex disputes with the ATO.
- Current at
24 September 2018