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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 Principal at West Garbutt and is based in Sydney. Dung has more than two decades of 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 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, a member of the Business Law Section Taxation Committee of the Law Council of Australia and a member of the NSW Law Society Liaison Committee with the Revenue NSW. 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 07 December 2021
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This was presented at NSW 10th Annual Tax Forum .

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

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