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Small business rollover relief and exemption

Published on 12 Mar 99 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Topics discussed include: CGT roll-over and exemption; the legislation; threshold test; active assets; small business exemption; extension to shares; elegibility criteria; reinvestment; Division 17A v Division 17B v Section 118-250.

Author profile:

Samuel Howard CTA
Sam is a Partner with Ernst & Young in Adelaide. Sam has over 20 years' experience in tax consulting, providing advice to a range of corporates and SME clients in Adelaide in areas such as transactions, restructuring and tax consolidation as well as general tax advisory services. Sam leads EY Adelaide's Tax Reporting practice which involves providing best practice solutions to large corporates and multi nationals around managing Tax Compliance Reporting. Until recently, Sam was a member of the TTI's State Technical Committee and is a past Chairman of that Committee. Current at 01 February 2016 Click here to expand/collapse more articles by Sam HOWARD.
 

This was presented at South-East Seminar.

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Individual sessions

CGT - the new regime

Author(s):  Barbie CHIRO

Materials from this session:

Small business rollover relief and exemption

Author(s):  Sam HOWARD

Materials from this session:

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