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Recorded Webinars
Recorded Webinar: Small Business Restructure Rollover: A Practical Guide
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 nee
Date/Time
About the Webinar
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
Presented By
Dianne Sisak Penjalov
Senior Associate, HarwoodWho Should Attend?
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.
Enquiries/Assistance
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: [email protected]