Trusts and the new small business tax rollover

by | Aug 3, 2016 | Blog

For this article, the focus will be on the particular issues that relate to trusts and not all the requirements that must be satisfied to access the rollover.Unlike most of the existing rollovers, the new small business tax rollover applies not only to companies but...

The new small business tax rollover

by | Jun 16, 2016 | Blog

The new small business rollover (the rollover) is contained in Subdivision 328-G of the Income Tax Assessment Act 1997 (ITAA 1997). The rollover is effective from 1 July. Readers of the tax report may recall previous articles about taxation rollovers and a tax...