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CGT update paper


This paper covers:

  • demergers
  • scrip for scrip
  • div 152 changes
  • rollovers and examples.

Author profile

Sally Newman CTA
Sally of MinterEllison, focuses on GST, stamp duty, capital gains tax, income tax and other state taxes, including in respect of restructuring, asset and business sales, inbound investment, partnerships, trusts and not-for-profit entities. She also has experience in dispute resolution and litigation. Sally has a particular interest in duty, GST and land tax issues for retirement village operators, including the tax issues facing charities. She advises significant retirement village operators on stamp duty implications of business acquisitions, corporate reconstruction relief, maximising allowable input tax credits and land tax, and duty exemptions. Sally joined the Tax Committee of the Retirement Living Council in September 2016 and has been a member of the Queensland Law Society’s Revenue Law Committee since 2015. - Current at 20 March 2017
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This was presented at SME Intensive: Setting the Foundations for the New Year .

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