Budget announcement re assignment of partnership rights
The Government announced an integrity measure in relation to the Small Business CGT concessions in t...
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CGT roll-over relief can destroy small business CGT concessions
Often taxpayers access the scrip for scrip roll-over relief when selling their company to a purchase...
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Draft legislation introduced re integrity measures
The Government has introduced draft legislation into Parliament (Treasury Laws Amendment (Tax Integr...
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Small Business CGT concessions and 'cleaning up' different classes of shares
In order to access Small Business CGT concessions on the sale of shares in a company or unit trust (...
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Exposure draft legislation re integrity measures
The government has released exposure draft legislation in relation to proposed amendments to the Sma...
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Company tax and small business Bill awaits assent
The Treasury Laws Amendment (Enterprise Tax Plan) Bill 2016 has completed its passage through parli...
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2017/18 Federal Budget Highlights
The Federal Treasurer, Mr Scott Morrison, has handed down his second Budget (the government’s first ...
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ATO Interpretative Decision re carbon sequestration withdrawn
The ATO has withdrawn ATO ID 2004/391 regarding the active asset test and carbon sequestration right...
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Company tax and small business Bill passed by Senate with amendments
The Treasury Laws Amendment (Enterprise Tax Plan) Bill 2016 has been passed by the Senate with six ...
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