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Restructuring a Small to Medium Business

Published on 09 Sep 2010 | Took place at Kooyong Lawn Tennis Club, Kooyong , VIC

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 event considered when roll-overs and other concessions are available to SME restructures and when to use different rollovers (and combinations of rollovers) to achieve restructuring objectives including:

  • 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.

Individual sessions

Restructuring a small to medium business

Author(s):  Tim CLAYTON This paper covers:

  • what roll-overs and concessions are available
  • what is the roll-over/concession
  • restructure strategy selection and traps
  • adjustments to consideration.
Materials from this session: