Published on 23 Nov 06
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The issues discussed in depth in this presentation session concern:
- choosing a roll-over - which one is best for my client?
- Subdivision 122-A, 124-G and scrip for scrip (Subdiv 124-M)
- issues that impact upon a restructure including value shifting, stamp duty and accounting issues.
The objective is for practitioners to obtain an understanding of what can be achieved and also potential pitfalls that may emerge in undertaking a restructure using the CGT roll-over provisions.
Current at 18 January 2012
Click here to expand/collapse more articles by Tristan WEBB.