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Restructuring a small to medium business paper


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.

Author profile:

Author Photo - Timothy Clayton
Timothy Clayton
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 Click here to expand/collapse more articles by Tim CLAYTON.

This was presented at 25th National Convention.

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