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Trust restructures – relief from capital gains tax
Learn how to avoid or reduce Capital gains tax (CGT) and other taxes when transitioning from a Unit Trust to a company structure. Find out what you need to know about a Trust Restructure Rollover pursuant to Division 124-N of the Income Tax Assessment Act 1997 (Cth).
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Changes to capital gains tax rollover relief rules
The Royal Assent of the Tax Laws Amendment (Small Business Restructure Roll-over) Bill 2016 provides increased flexibility for small businesses to restructure and grow. Eligibility requirements include transfers of active assets as part of a genuine restructure. Click to learn more about the requirements and considerations.
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Creating contracts and capital gains tax
This article provides an overview of Capital Gains Tax (CGT) in Australia, including what is a CGT Asset, examples, CGT Events, Disposing of CGT Asset, creating contractual or other rights, granting an option and record keeping.
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Tax incentives for early-stage innovation investors
The Australian Government has proposed a bill to incentivise innovation and foster an entrepreneurial culture. Learn more about the 20% non-refundable tax offset for eligible investors and the potential for an Australian Innovation Fund.
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Employee Share Scheme (ESS) offering through options
Offering employees shares or options to acquire securities can be a great way to reward, retain, and entice them. Discover the different types of employee share schemes, their associated tax implications, the reporting and withholding obligations employers must satisfy.
Tax law
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