Published on 29 Oct 04
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers the following topics:
- what interests are eligible for roll-over
- the conditions that must be met
- partial rollover and choice
- the impact on pre-CGT original interests and non-resident interest holders
- the significant stakeholder rules.
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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