Live Webinar: Small Business Restructure Rollover: A Practical Guide


Date:  Thursday 1st February 2018 – Online:
Vic, NSW, ACT, Tas: 11am to 12:30pm 
SA:  10:30am to 12pm  WA: 8am to 9:30am 
NT: 9:30am to 11am  Qld: 10am to 11:30am

The small business restructure rollover is a useful tool that allows clients to move out of inefficient structures, without triggering adverse tax consequences. But, while the rollover provides significant opportunities for small businesses, there are traps and tips which you need to take into account when applying it.  This session covers:

  • What is a genuine small business restructure?
  • Ensuring no change in ultimate economic ownership
  • Tax implications of rollover - tax liability and value received by parties
  • Transferring eligible assets - understanding asset categories including CGT assets
  • Eligible entities - does the transferor or transferee have to be running a business?
  • The position of trusts in the restructure - the question of ultimate economic ownership
  • State tax implications and small business restructure
  • Dealing with shares or interests in a company or trust in rollover
  • Tax benefits of Div. 152 concessions and small business rollover concession - a comparison
  • Case study - contrived arrangement to gain concessions: integrity and anti-avoidance
Our presenter

Dianne Sisak Penjalov, Senior Associate, Harwood Andrews Lawyers, Geelong, Vic.

Dianne is an experienced advisor to private and public clients in the areas of taxation, not-for-profit and charity law.   Dianne has a proven track record of providing practical and targeted advice with empathy for a client’s commercial objectives and corporate social responsibility objectives.  Prior to joining Harwood Andrews, Dianne advised on complex tax issues in previous roles as a Senior Associate at a national law firm and as a taxation officer at the Australian Taxation Office. 

Dianne’s key areas of practice are: Federal taxation laws; State taxation laws; Charity law and Not-for-profit law.

Dianne has extensive experience in dealing with the Federal and State revenue offices, the Australian Charities and Not-for-Profits Commission as well as other government departments and agencies in relation to assisting clients with legal and regulatory compliance and managing disputes in her areas of expertise. Dianne has presented seminars, published articles in professional journals and drafted submissions to Treasury on taxation reforms related to the not-for-profit sector.


This webinar is suitable for accountants advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.


Live webinar delegates will receive a CPD certificate for attendance at this webinar.  Accountants can claim up to 1.5 CPD/Training hours.  This webinar has been designed to run for 1.5 hours, however, webinar lengths can vary depending on the level of questions and discussion, and the minimum length of the webinar is 1 hour.

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email:

Attending a TEN webinar couldn’t be easier. Basically it’s just like attending a seminar except that you don’t have to leave the comfort of your office or home. You just need to be available at the appointed date and time with your computer and internet connection.

Once you’ve registered for the webinar, we send you a link so that you can login to the webinar from your computer. The speaker delivers the session from their computer in real time. Just like a live seminar, you can ask questions of the speaker. You simply type your question into the question box and the speaker responds to it during question time.
At the end of the webinar session we send you a certificate to confirm your attendance and the number of CPD hours you earned.

You will need a computer with sound, an internet connection and earphones if you need to participate in the webinar in an open office environment (so you don’t disrupt those around you).

Product Code: RBAFEB18
 Price:   $253.00 (Inclusive of GST)
© 2018 Television Education Network Pty Ltd. All rights reserved. The program for this webinar is copyright and may not be reproduced in any form without the prior written consent of the copyright owner.