This article reflects on the emerging practices and the significant planning issues that arise when using the small business restructure roll-over (Subdivision 328-G) in relation to business and property restructures.
The feature article, titled “Small business restructure roll-over: planning issues”, draws on Cowell Clarke's Tax and Revenue group's recent experience in advising on and assisting clients in implementing restructures under the small business restructure roll-over.
Reproduced with permission from The Tax Institute, publisher of Taxation in Australia. For more information, see www.taxinstitute.com.au.
Tax Institute Australia's Article - Small Business Restructure Roll Over
Tia Article Small Business Restructure Roll Over
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