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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 Lam is a Senior Associate at McCullough Robertson 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 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 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 and a member of the NSW Law Society Liaison Committee with the NSW Office of State Revenue - Current at 19 July 2017
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This was presented at NSW 10th Annual Tax Forum .

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