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Tax Q&A: CGT concessions amending legislation


This article discusses the specific rules for accessing the active asset rollover and the 15 year and retirement exemptions in the recent CGT legislation

Author profiles

Andrew O'Bryan CTA
Photo of author, Andrew O'BRYAN Andrew is a senior Tax Partner at Hall & Wilcox Lawyers. He has nearly 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 04 January 2018
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Michael Parker CTA
Photo of author, Michael PARKER Michael Parker, CTA, is a Partner in the taxation section of Hall & Wilcox Lawyers. His practice focuses on tax disputes, domestic income tax issues including CGT and Division 7A, business sales, acquisitions and restructures and GST. Michael has extensive experience handling a broad range of taxpayer disputes, including disputes concerning the Small Business CGT Concessions, having acted for the taxpayers in White v FCT [2009] FCA 880, White v FCT [2012] FCA 109 and Altnot v FCT [2013] AATA 140, among other cases. Michael regularly consults to the Board of Taxation and Treasury including in respect of Division 7A, small business impediments and the small business CGT Concessions. He is a regular presenter for The Tax Institute. - Current at 26 October 2017
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