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Business restructure rollover Bill introduced

Publication date: 23 Feb 16 | Source: CCH TAX WEEK

Issue: Issue 6, 19 Feb 2016

Pages: pp1-3


The Tax Laws Amendment (Small Business Restructure Roll-over) Bill 2016 has confirmed the government's commitment to delivering the "Small Business Restructure Roll-over", which will provide a useful mechanisim for small businesses to restructure their affairs without tax implications.

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Author profiles

Mark works for Mills Oakley.
Current at 1 April 2017 - Current at 09 April 2017
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John Ioannou CTA
John was admitted as a Solicitor in 2002 and is a partner at McCullough Robertson. He has experience in the areas of taxation, trusts and estate and succession planning. John has a Bachelor of Arts, Bachelor of Laws and Masters of Law. He is currently Queensland’s representative on the Institute’s National Professional Development Committee, a member of Queensland’s State Council and a member of the Law Council of Australia in the Business Law Section. - Current at 04 March 2016
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Hayden Bentley CTA
Hayden is a partner at McCullough Robertson, acting for corporate groups, both listed and privately held, and high net worth individuals on a range of structuring and taxation issues. He has advised on complex tax audits and disputes with the Australian Taxation Office (ATO) on issues such as Division 7A and private company loans, tax consolidation and cross-border restructures. - Current at 16 December 2015
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Kate Timmerman
Kate works alongside accountants and other advisors to provide comprehensive tax structuring advice in relation to trusts, business and personal succession and structuring. She can advise on commercial and tax issues including: - business acquisitions - taxation, stamp duty, revenue and capital gains tax consequences of transactions - wealth protection strategies, and - implementing sophisticated, tax effective business structuring and succession strategies. Kate also has experience in advising clients in a range of areas including: - preparing effective wills and estate plans for intergenerational asset protection and transfer - superannuation management and distribution - preparing insurance funded buy sell deeds and stakeholder agreements - establishing companies and trusts, and - asset protection strategies. Qualifications: Bachelor of Laws - Bond University and Bachelor of Social Science (Psychology) - Bond University Admissions: Solicitor - Supreme Court of Queensland and High Court of Australia Memberships: Queensland Law Society and The Tax Institute - Current at 14 September 2015
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