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New small business restructure rollover – How generous is it really? paper

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Published on 18 May 17 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • what conditions must be satisfied to claim the SBR rollover?
  • what are the consequences of the SBR rollover applying?
  • ultimate economic ownership
  • consideration for the transfer
  • other issues to consider
  • when would you use this SBR rollover?

Author profile

Dung Lam CTA
Dung is a Tax Team Leader at Coleman Greig Lawyers with many years of experience in advising on a wide variety of taxes, including income tax, CGT, GST and state taxes such as duty, payroll tax and land tax. Dung also has extensive experience advising on taxation trusts, superannuation issues in the SMSF arena and tax issues related to estate planning. Dung advises a broad range of clients ranging from corporates, SMEs, high net worth individuals, professional firms, accountants, financial planners and their clients. Dung is a Chartered Tax Adviser, Accredited Specialist in Personal and Business Tax with the NSW Law Society, a full member of the Society of Trust and Estate Practitioners, member of the Law Council Revenue Law section and a member of the NSW Law Society’s Liaison Committee with Revenue NSW. - Current at 31 March 2020
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This was presented at NSW 10th Annual Tax Forum .

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