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 FTIA is the Head of Taxation, Superannuation, and Family Business and Wealth
Management Practice Groups at Hall and Wilcox. Andrew provides advice on the application of a wide
range of taxation matters including income tax, FBT, CGT, tax audits, structuring and restructuring of
business and transactions, superannuation, state equivalent tax regimes, retirement planning, business
succession, estate planning, liquidations and reconstructions, and corporatisation and privatisation.
Current at 11 March 2009
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Current at 19 November 2004
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