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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:

Sam HOWARD
Sam is an Executive Director with Ernst & Young with a focus on tax issues for corporate enterprises. Sam's areas of practice include tax accounting, tax structuring and general advisory services. Sam has seen the evolution of the Tax Consolidation regime and has been a speaker on the topic on numerous occasions. He has assisted clients to implement the Tax Consolidation regime and is now managing clients through the regime on an ongoing basis. Sam is a member of the SA Technical Committee.
Current at 12 March 2008
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This was presented at South-East Seminar .

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Individual sessions

CGT - the new regime

Author(s):  Barbie CHIRO

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Small business rollover relief and exemption

Author(s):  Sam HOWARD

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