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25 Jul 11 Exposure Draft - Scrip roll-over and the small business entity provisions

The 2011-12 Budget included a measure to provide greater consistency in the application of the scrip for scrip roll–over in the capital gains tax provisions and the small business concessions. Broadly, this measure replaces references to "beneficial ownership" in these provisions with references to "ownership" to ensure that the scrip for scrip roll–over and small business concessions apply appropriately to taxpayers.

On 22 July 2011, Treasury released an exposure draft and explanatory material of the legislation for public comment. The closing date for submissions is Friday, 19 August 2011.

 


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