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  • The New Small Business Restructure Rollover: The opportunities paper

The New Small Business Restructure Rollover: The opportunities paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 17 Aug 17 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • background to the Small Business Restructure Roll-over (Subdivision 328-G)
  • case study
  • when is roll-over available?
  • genuine restructure requirement
  • small business entity requirement
  • ultimate economic ownership requirement
  • the active asset requirement
  • the residency requirement
  • the choice requirement
  • effect of the roll-over
  • some practical uses for the roll-over.

Author profiles

Alan Krawitz CTA
Alan is a Director at EY Law (formerly Norton & Smailes). He is admitted as a lawyer of the Supreme Court of Western Australia and practises in the Federal Court of Australia and the Administrative Appeals Tribunal. Alan’s principal areas of practice include income tax, CGT, tax disputes, tax litigation, superannuation, trusts, wills and estates. - Current at 19 May 2017
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Daniel Taborsky CTA
Daniel is a director at Birchstone Tax Law specialising in resolving tax disputes for high net worth individuals and private groups.Daniel advises on complex tax matters (with a particular interest in Division 7A), asset protection and estate/succession planning strategies and philanthropic ventures.Daniel works closely with family lawyers in complex financial matters. Daniel also advises not-for-profit entities, including charities, on structuring and tax issues. Daniel regularly presents and writes articles on tax issues for leading professional bodies. - Current at 05 November 2019
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This was presented at 50th Western Australia State Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Tax Administration Continuum - "The Law was Made for Man, not Man for the Law"

Author(s):  Andrew MILLS

Materials from this session:

Superannuation – Current state of affairs post 1 July 2017

Author(s):  Jemma SANDERSON

Materials from this session:

The New Small Business Restructure Rollover: The opportunities

Author(s):  Alan KRAWITZ,  Daniel Taborsky

Materials from this session:

Corporate Tax: Residency and the tax rates

Author(s):  Robert DEUTSCH

Materials from this session:

Appointors and Guardians: Getting trust deeds right

Author(s):  Grahame Young

Materials from this session:

Division 7A: Dealing with the “Here and Now”

Author(s):  Richard J FRIEND

Materials from this session:

All the things I forgot I knew about tax consolidations

Author(s):  Tracey RENS

Materials from this session:

Wealth management, part IVA and related issues – Cold trusts and hot topics

Author(s):  Peter WALMSLEY

Materials from this session:

The Potential Income Tax Costs of Forgiven Debt

Author(s):  Tristan Boyd

Materials from this session:

Bob the Builder – But is He Also a Developer?

Author(s):  Corey BEAT

Materials from this session:

Tax Dispute Resolution in the Modern Era

Author(s):  Jonathon LEEK

Materials from this session:

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