Published on 01 Oct 00
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
As part of the first tranche of business tax reform announced on 21 September 1999, the Federal Treasurer indicated that capital gains tax (CGT) rollover relief would be for an exchange of interests in companies or fixed trusts because of a takeover. An understanding of changes under Subdivision 124-M of the Income Tax Assessment Act 1997 and the New Business Tax System (Miscellaneous) Bill (No 2) 2000 is provided.
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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