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 is a Partner at Hall & Wilcox Lawyers and provides advice on the application of a wide range of taxation. He has substantial knowledge of taxation and commercial practice and advises his clients on income tax, capital gains tax, tax audits and reviews, fringe benefits tax, business structuring and transactions, liquidations and reconstructions, superannuation, retirement planning, business succession, estate planning, and philanthropy. Andrew advises accounting and legal firms on their clients’ affairs. He also draws clients from industry, commerce and high-net-worth private family groups. One of his main interests is advising private business owners on the transition of management and control of family businesses to the next generation. Andrew has been recognised in the The Best Lawyers in Australia in Tax Law every year since 2014 and is a leading tax lawyer in Victoria in Doyle's Guide to the Australian Legal Profession.
- Current at
12 November 2019
Mark is a Partner in HWL Ebsworth’s Taxation group. Mark provides advice to Australian and international clients on a broad range of taxation, superannuation and financial services-related areas with a particular emphasis on SMSFs.
- Current at
02 June 2015