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Restructuring a small to medium business paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 09 Sep 10 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • what roll-overs and concessions are available
  • what is the roll-over/concession
  • restructure strategy selection and traps
  • adjustments to consideration.

Author profile

Timothy Clayton
Tim s a Partner in Rigano Clayton lawyers with both undergraduate and postgraduate qualifications, and experience, in both law and chartered accounting. Tim specialises in advising private clients on all of the taxation, commercial and regulatory issues arising from significant transactions including structuring, restructuring, mergers and acquisitions. He has a particular client focus on SMEs, high net worth individuals and those with complex arrangements and asset structures. - Current at 30 September 2010
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Restructuring a small to medium business

Author(s):  Tim CLAYTON

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