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19 Jan 15 Amendments to revenue asset and trading stock CGT roll-overs

The ATO advises that Tax and Superannuation Laws Amendment (2014 Measures No 6) Bill 2014 received Royal Assent on 12 December 2014.

The legislation includes amendments to extend the existing business restructure roll-overs available where a member of a company or unit holder in a unit trust can defer the income tax consequences of transactions that occur in the course of a business restructure.

For more information, go here

 


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