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Business Structures Part 8: CGT and rollovers

Published on 31 Jul 2020 | Took place at Online, WA

How do you change from one business structure to another without triggering tax liabilities? By using a CGT rollover of course! But it is not always that simple. This practical session went through the rollovers available to SMEs, specifically covering the subdiv 328-G small business restructure rollover.

Individual sessions

CGT and rollovers

Author(s):  Chris WOOKEY

This paper covers:

  • small business restructure rollover – what is it?
  • SBRR conditions
  • SBRR checklist
  • what alternatives are there?
  • choosing a rollover.
Materials from this session: