Published on 10 Oct 14
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This presentation covers:
- rationale for a restructure
- the various CGT rollovers available
- don’t forget the small business CGT concessions
- subdivision 122-A individual/trust to company rollover (in detail)
- tips and traps using the 122-A rollover
- the restructure process.
Current at 22 October 2014
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