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

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 Argyle Lawyers with more than 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, financial planners and their clients. - Current at 26 June 2019
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This was presented at NSW 10th Annual Tax Forum .

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