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Small business restructure roll-over: Planning issues


Rather than considering the substantive law in this area, this article reflects on the emerging practices and the significant planning issues that arise when using the small business restructure roll-over in relation to business and property restructures. The article also considers the issues that typically arise in these kinds of restructures, such as the need to consider other possible tax relief. Some clients may qualify for both the small business CGT concessions and the small business restructure roll-over on a given set of facts. Which is preferable? The case studies bring these issues to life and also highlight some of the stamp duty issues that invariably arise when restructuring in this area. The article draws on the authors’ recent experience in advising on, and assisting clients to implement, restructures under the small business restructure roll-over. The key message is to embrace the concession for all of the opportunities it presents, but do so with a high degree of care.

Author profiles

Daniel Marateo
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Peter Slegers CTA
Photo of author, Peter SLEGERS Peter heads Cowell Clarke's tax and revenue practice group. He advises and acts for a wide range of public and private companies as well as for the trustees of self managed superannuation funds. Peter’s areas of expertise include: income tax (as it impacts on business and high net worth clients); capital gains tax; goods and services tax; state taxes and superannuation law. Peter is regularly involved in advising SMSF trustees on issues associated with superannuation income streams. Peter is a member of the Australian Institute of Company Directors and the SMSF Professionals Association of Australia Ltd in addition to being a member of the Tax Institute’s South Australian State Council. - Current at 08 October 2019
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