Published on 17 Mar 05
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper covers SME restructuring for liquidation, sale or generational change of private company groups including:
- what are the appropriate tools for SME restructuring. Including: CGT roll-overs, de-merger provisions and share buy-backs
- using the consolidations regime to solve SME issues
- scrip for scrip roll-overs to circumvent any roadblocks
- moving assets - capital allowance roll-overs
- other tax considerations
- worked examples.
Current at 04 June 2009
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