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2019 SA Twilight Session: Small Business Restructure Rollover - Achieving Optimal Outcomes

Tuesday, 19 February 2019 - 5:00 PM to
Tuesday, 19 February 2019 - 6:30 PM
Cowell Clarke Level 9, 63 Pirie Street, Adelaide, SA Australia
     

Registration Time: 16:45:00 PM

Member Price: $100.00

Non Member Price: $125.00

CPD hours:1.50

The small business restructure rollover (subdiv. 328-G) now allows groups with an aggregated turnover of less than $10 million to restructure their business and business assets (including real property) disregarding direct tax consequences. This can facilitate the transfer of significant assets to optimal structures in order to provide for greater asset protection and to achieve other commercial objectives.

Through a series of case studies, this presentation will consider some of the challenging issues confronted by small business entities when seeking to access the rollover.

Issues to be considered include:

  • Can the rollover apply in conjunction with small business CGT concessions?
  • Can the rollover apply to a sequence of transactions as part of a genuine restructure?
  • Is the rollover available to achieve succession planning objectives?
  • Can pre-CGT assets be transferred to South Australian governed trusts to maintain their pre-CGT status indefinitely?
  • What stamp duty relief is also available when using the rollover?

The session will also include planning strategies recently adopted by the presenters in advising their clients on the rollover and implementing tax effective restructures.

Presenters:

Peter Slegers, CTA, Cowell Clarke
Joshua Pascale, Cowell Clarke