Monthly Archives: July 2018

Tax Laws Amendment (Small Business Restructure Roll-Over) Bill 2016 has amended the Income Tax Assessment Act 1997, w.e.f. 1 July 2016, to provide greater flexibility for small businesses to change their legal structure. The amendments make it easier for small business owners to restructure by allowing them to defer gains or losses that would otherwise … Continue reading Small Business Restructure Roll-Over →