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Tax cases: Paule and the roll-over conundrum

Published on 01 May 19 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Do all CGT roll-overs deem an asset to be held for 12 months for the purposes of s 115-25(1) ITAA97?

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Michael Norbury CTA
Michael has over 25 years experience in the areas of commercial law, revenue law (income tax, state taxes, GST, international tax), and estate planning. As an accomplished practitioner in the commercial area, Michael advises clients on an array of matters relating to taxation and revenue and general commercial issues in industries, including retail, energy, manufacturing and telecommunications. Michael is a member of The Tax Institute's Victorian State Taxes Subcommittee. After more than 10 years at Madgwicks, Michael is a Partner at Norbury Lawyers. - Current at 06 August 2018
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