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

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 Lam is a Senior Associate at Argyle Lawyers with close to 20 years’ experience in advising on a wide variety of taxes including income tax, capital gains tax, 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 self-managed superannuation funds arena and tax issues related to estate planning. Dung advises a broad range of clients ranging from corporates, small to medium enterprises, high net worth individuals, professional firms, accountants and their clients. Dung is a Chartered Tax Adviser, full member of the Society of Trusts and Estate Practitioners, an accredited Specialist in Business and Personal Tax with the NSW Law Society and a member of the NSW Law Society Liaison Committee with the Revenue NSW. - Current at 08 November 2017
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This was presented at NSW 10th Annual Tax Forum .

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

Individual sessions

Restructuring rollover vs CGT concessions – And the winner is...

Author(s):  Jol DARE

Materials from this session:

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

Author(s):  Dung Lam

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Division 7A – An old chestnut

Author(s):  Andrew NOOLAN

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Innovative entities – How to get the tax office to pay for your good ideas

Author(s):  Adrian Bailey

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So many changes to pensions: How will you see the wood for the trees?

Author(s):  Graeme COLLEY

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Issues on a sale of a business and business restructures

Author(s):  Michelle HARTMAN

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ATO disputes with SME taxpayers – How to navigate uncertain waters

Author(s):  Timothy Fraser

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What is happening with BEPS and other elements of international taxation?

Author(s):  Richard J VANN

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Dealing across Asia Pacific

Author(s):  Peter Radlovacki,  Kylie Robbins

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AMIT regime implementation – Where are we at?

Author(s):  Craig MARSTON

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What do mum and dad property developers really need to know?

Author(s):  Scott MCGILL

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Justified trust

Author(s):  Judy MORRIS

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The DPT - Why was it top of the ATO wish list?

Author(s):  Tony COOPER

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Some key cases – 2016/17

Author(s):  Bob DEUTSCH

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Tax risk and financing transactions – An ATO perspective

Author(s):  Jeremy HIRSCHHORN

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The tax avoidance taskforce

Author(s):  Jennifer Kong

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State taxes - What's been happening?

Author(s):  Katie Lin,  Adam Carter

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Taxing settlements and compromises – Not a penny more, not a penny less

Author(s):  Chris PEADON

Materials from this session:

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