When considering income tax roll-overs, the small business restructure rollover offers unique opportunities which should not be overlooked. However, despite the policy intentions underpinning its enactment in 2016, the requirements for income tax relief are deceptively prescriptive.   

This session examines the following:

• What is a genuine restructure of an ongoing business?

• Safe harbour test

• How can ultimate economic ownership be maintained for family trusts?

• Can shares/units be active assets?

• Considering the small business CGT concessions as an alternative.

• Reviewing LCG 2016/2, LCG 2016/3 and recent ATO private rulings.

Who should watch
Tax advisors, financial planners, tax agents, accountants, lawyers and small business owners.

Level of expertise
This webinar is for persons with some knowledge or interest in tax and small business and looking to improve their knowledge.

COST: $99.00
If you register more than one attendee, discounts apply:

2 attendees - $190 (normally $198, saving $8)
3 Attendees - $275 (normally $297, saving $22)
4 attendees - $355 (normally $396, saving $41)
5 attendees - $400 (normally $495, saving $95)

7 attendees - $550 (normally $693, saving $143)
8 attendees - $610 (normally $792, saving $182)
9 attendees - $680 (normally $891, saving $211)
10 attendees - $730 (normally $990, saving $260)

Once you have registered you will be sent a receipt and then soon after a personalised link to access this webinar via zoom.

IF YOU HAVE NOT RECEIVED A ZOOM LINK WITHIN 30 MINUTES OF REGISTERING, PLEASE CONTACT US.

You can register up to 5 individual attendees, each person will be sent a personalised link to join. You will be unable to share your link to the live webinar. The event will be recorded and emailed to all registered attendees the day after the event.

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Presenter

Edward Hennebry
Senior Associate

Edward is a Senior Associate in the Business Law team at Sladen Legal. 

Edward commenced his career in the ATO’s Tax Counsel Network and Review and Dispute Resolution business lines, gaining first-hand knowledge of the tax dispute and resolution process.  

Since leaving the ATO, Edward has worked in a number of large accounting and national law firms, enabling him to diversify his knowledge of prevalent tax and commercial issues that affect private clients and family groups across a wide range of industries.

View Edward’s full profile here