Income Tax Assessment Act 1997
SECTION 328-420 What this Subdivision is about
There are tax-neutral consequences for a small business entity that restructures the ownership of the assets of the business, without changing the ultimate economic ownership of the assets.
Object of this Subdivision | |
328-425 | Object of this Subdivision |
Requirements of a roll-over under this Subdivision | |
328-430 | When a roll-over is available |
328-435 | Genuine restructures - safe harbour rule |
328-440 | Ultimate economic ownership - discretionary trusts |
328-445 | Residency requirement |
Consequences of a roll-over under this Subdivision | |
328-450 | Small business transfers not to affect income tax positions |
328-455 | Effect of small business restructures on transferred cost of assets |
328-460 | Effect of small business restructures on acquisition times of pre-CGT assets |
328-465 | New membership interests as consideration for transfer of assets |
328-470 | Membership interests affected by transfers of assets |
328-475 | Small business restructures involving assets already subject to small business roll-over |
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