ITAA 1997 s 122-B

Capital gains tax: majority underlying interests - partnership to company roll-over

Income tax: When considering the application of subsection 159GZZZQ(2) of the Income Tax Assessment Act 1936 to an exiting vendor practitioner-shareholder by a 'no goodwill' incorporated professional practice, will the Commissioner consider that the buy-back price is less than the market value of the shares merely because the price is calculated not to reflect the underlying goodwill of the company?

Income Tax: Capital gains tax: roll-over of partnership assets

CGT: Rollover of depreciating assets from a partnership (STS taxpayer) to a wholly-owned company

CGT: Rollover of assets held in a low-value pool from a partnership to a wholly-owned company

Capital gains tax - roll-over by partners to a wholly-owned company