Estate planning Succession Trusts

The New Small Business Restructure Rollover: The opportunities

Source: Western Australia

Published Date: 17 Aug 2017


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This paper covers:

  • background to the Small Business Restructure Roll-over (Subdivision 328-G)
  • case study
  • when is roll-over available?
  • genuine restructure requirement
  • small business entity requirement
  • ultimate economic ownership requirement
  • the active asset requirement
  • the residency requirement
  • the choice requirement
  • effect of the roll-over
  • some practical uses for the roll-over.

Individual Session

The New Small Business Restructure Rollover: The opportunities

Author(s): Alan Krawitz CTA , Daniel Taborsky


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Estate planning Succession Trusts Corporate tax Capital Gains Tax (CGT) Income tax 2017

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