Capital Gains Tax (CGT) 2019

Small business restructure roll-over: Planning issues

Source: Taxation In Australia Journal Article

Published Date: 1 Mar 2019


Rather than considering the substantive law in this area, this article reflects on the emerging practices and the significant planning issues that arise when using the small business restructure roll-over in relation to business and property restructures. The article also considers the issues that typically arise in these kinds of restructures, such as the need to consider other possible tax relief. Some clients may qualify for both the small business CGT concessions and the small business restructure roll-over on a given set of facts. Which is preferable? The case studies bring these issues to life and also highlight some of the stamp duty issues that invariably arise when restructuring in this area. The article draws on the authors' recent experience in advising on, and assisting clients to implement, restructures under the small business restructure roll-over. The key message is to embrace the concession for all of the opportunities it presents, but do so with a high degree of care.

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Capital Gains Tax (CGT) 2019

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