Dispute Resolution & Litigation
Mergers & Acquisitions
Personal Succession Planning
Property & Development
On 22 October 2018, Treasury released a consultation paper to seek views on proposed amendments to Division 7A.
Last week the Australian Taxation Office (ATO) updated its ‘advice under development’ pages to include back-to-back capital gains tax (CGT) roll-overs and what is a ‘restructuring’ for purposes of the demerger provisions.
On 12 October 2018, Treasury released exposure draft legislation concerning the latest changes to the small business capital gains tax (CGT) concessions (the concessions).