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Division 17A - small business rollover relief

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.

Author profiles

Andrew O'Bryan CTA
Photo of author, Andrew O'BRYAN Andrew is a senior tax partner at Hall & Wilcox Lawyers. He has over 25 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 Australian Taxation Office. - Current at 21 June 2016
Click here to expand/collapse more articles by Andrew O'BRYAN.
Andrew O'Bryan CTA
Andrew is a senior tax partner at Hall & Wilcox Lawyers. He has over 25 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 Australian Taxation Office. - Current at 21 June 2016
Click here to expand/collapse more articles by Tony MACVEAN.

 

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