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SME demergers and capital returns – Is the small business restructure rollover the answer? paper

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Published on 31 May 18 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • demerger
  • demerger dividend
  • is small business rollover relief a solution?
  • unsafe harbour.

Author profiles

Christine PALMER
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John Middleton CTA
John is a Special Counsel at Clayton Utz Brisbane and specialises in revenue and commercial law. He has provided legal advice in respect of the structuring, restructuring, purchase and sale of businesses and entities of all types. He has particular experience in CGT planning for the sale of businesses, and also practises in stamp duty, GST and general tax. He is listed in Doyle’s and Best Lawyers in respect of tax matters. - Current at 18 May 2018
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This was presented at 2018 Private Business Tax Retreat .

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