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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:

Author Photo - Andrew O'BRYAN
Andrew O'BRYAN
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
Click here to expand/collapse more articles by Andrew O'BRYAN.
 
Tony MACVEAN
Current at 19 November 2004 Click here to expand/collapse more articles by Tony MACVEAN.

 

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