shopping_cart

Your shopping cart is empty

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

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

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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
Click here to expand/collapse more articles by Dung Lam.

 

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

Materials from this session:

Division 7A – An old chestnut

Author(s):  Andrew NOOLAN

Materials from this session:

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

Author(s):  Adrian Bailey

Materials from this session:

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

Author(s):  Graeme COLLEY

Materials from this session:

Issues on a sale of a business and business restructures

Author(s):  Michelle HARTMAN

Materials from this session:

ATO disputes with SME taxpayers – How to navigate uncertain waters

Author(s):  Timothy Fraser

Materials from this session:

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

Author(s):  Richard J VANN

Materials from this session:

Dealing across Asia Pacific

Author(s):  Peter Radlovacki,  Kylie Robbins

Materials from this session:

AMIT regime implementation – Where are we at?

Author(s):  Craig MARSTON

Materials from this session:

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

Author(s):  Scott McGill

Materials from this session:

What is royalty?

Author(s):  Paul MCNAB

Materials from this session:

Justified trust

Author(s):  Judy MORRIS

Materials from this session:

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

Author(s):  Tony COOPER

Materials from this session:

Some key cases – 2016/17

Author(s):  Bob Deutsch

Materials from this session:

Structuring infrastructure investments

Author(s):  Peter FEROS

Materials from this session:

Tax risk and financing transactions – An ATO perspective

Author(s):  Jeremy HIRSCHHORN

Materials from this session:

The way ahead for executive and employee incentives

Author(s):  Andy Hutt,  James Trainor

Materials from this session:

Not-for-profits: What are the recent changes affecting this area?

Author(s):  Danielle Mawer,  John KING

Materials from this session:

The tax avoidance taskforce

Author(s):  Jennifer Kong

Materials from this session:

Managing Part IVA

Author(s):  Tim KYLE

Materials from this session:

Financing – Debt equity, Section 974-80

Author(s):  James H MOMSEN,  Denis Larkin

Materials from this session:

State taxes - What's been happening?

Author(s):  Katie Lin,  Adam Carter

Materials from this session:

The new Superannuation tax reforms- Is this the end of the generalist superannuation adviser?

Author(s):  Gordon MACKENZIE

Materials from this session:

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

Author(s):  Chris PEADON

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse