Published on 01 Dec 04
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Questions covered in this Q&A include:
- When is the rollover available?
- Are pre-CGT interests eligible for rollover?
- Does replacement interest have to carry the same kind of rights as the original interest?
- When should you not choose scrip for scrip rollover?
- How does the rollover interact with the CGT discount and employee share scheme provisions?