The Tax Institute of Australia's journal, feature article written by Cowell Clarke "Small business restructure roll-over: planning issues"

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.

Peter Slegers and Daniel Marateo have recently published an article in the Tax Institute’s Taxation in Australia journal (see link below).

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

Tax Institute Australia's Article - Small Business Restructure Roll Over

Make an Enquiry

Contact us to find out more.

Back to top