Recorded Webinar: Business Restructures – Unpacking the Tax Concessions and Liabilities


21st February 2019

Duration:  approx. 2 hours

Businesses may restructure for a variety of reasons, including to increase efficiency, to tidy up a structure after divestments or acquisitions, or as part of attracting new investors. This session surveys the range of concessions and liabilities that can be triggered by such restructures, including:

  • CGT rollovers:

    • corporate restructuring rollovers: choosing between Division 124-M and Division 615

    • small business concessions: using Division 152 versus Division 328-G versus Division 122-A

  • State tax concessions:

    • corporate reconstruction exemption

  • State tax liabilities:

    • landholder duty

    • transfer duty on non-land business assets

  • Change of corporate trustees – duty and exemptions

Our presenter

Neil Brydges, Principal, Sladen Legal, Melbourne

Neil is a Principal in Sladen Legal’s tax group. Neil practises in all areas of direct and indirect tax with a particular focus on the taxation of trusts, corporate income and capital gains tax, mergers and acquisitions, and Division 7A.

Neil has also advised extensively on cross border taxation issues and the GST implications of transactions and dealings in the development of property. Using his technical tax knowledge, Neil works with clients to obtain commercial and practical outcomes. He has particular experience in dealing with the Australian Taxation Office on complex tax issues in a dispute resolution context.

Neil is a keen and active member of the tax community. As well as presenting on tax topics at various sessions, he has authored and co-authored several published articles, papers, and bulletins. Neil is an Accredited Specialist in Taxation Law and Chair of the Tax & Revenue Law Committee with the Law Institute of Victoria and a Chartered Tax Advisor and member of the SME, Large Business & International, and GST Technical Committees with The Tax Institute.

Denise Tan, Senior Associate, Sladen Legal, Melbourne

Denise is a Senior Associate in Sladen Legal’s tax group and has developed her tax career by providing taxation advice across structuring and disputes, with a focus on indirect tax and state taxes matters.

She has extensive experience in indirect tax matters relating to asset holdings, corporate restructures, mergers, asset and corporate acquisitions. Her experience is varied and covers low to high value private and public transactions. Denise has provided advise to clients including medium to high net worth individuals, public and self-managed superannuation fund trustees, property developers, infrastructure companies, REITs, private and publicly listed companies.

Aside from her previous experience in a big 4 accounting firm as a Senior Manager, Denise has also worked in the Victorian State Revenue Office and is familiar with the administration, policy and legal application of state taxes.


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

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:
Product Code: WBUFEB19
 Price:  $264.00 (Inclusive of GST)
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