Published on 04 Mar 10
by NATIONAL DIVISION, THE TAX INSTITUTE
Most SMEs will at some stage consider restructuring their
affairs in order to deal with changes to their size, to the market or regulatory framework within which they operate or to the composition or desires of their owners. This paper covers:
- same and replacement asset roll-over and demerger relief
- small business CGT concessions, particularly the replacement asset roll-over and retirement relief
- tax consolidated groups
- Division 7A
- depreciating assets and trading stock roll-overs and deemed disposals
- stamp duty.
Tim s a Partner in Rigano Clayton lawyers with both undergraduate and postgraduate qualifications, and experience, in both law and chartered accounting. Tim specialises in advising private clients on all of the taxation, commercial and regulatory issues arising from significant transactions including structuring, restructuring, mergers and acquisitions. He has a particular client focus on SMEs, high net worth individuals and those with complex arrangements and asset structures.
- Current at
30 September 2010