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The New Small Business Restructure Rollover: The opportunities paper

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

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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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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This was presented at 50th Western Australia State Convention .

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