17:null 29:T4f1,

This is the second instalment in a series with Andrew Henshaw about applying the small business restructure rollover (SBRR).

Part 1 introduced the fundamentals of SBRR, including the requirements, tax consequences and safe harbour rules. Watch it here!

Part 2 provides examples on how SBRR would apply in some common restructures.

Company to non-company entity
Company to discretionary trust
Selling a subsidiary
Non-company entity to company
Q&A throughout

Part 3 explains cost base integrity rules, what happens with pre-CGT assets, compares SBRR vs small business CGT concessions, and provides some practical documentation tips. Watch it here!

Check the Resources tab for a cheat sheet and reading slide pack.

Date recorded: 17 August 2022

2a:T4f1,

This is the second instalment in a series with Andrew Henshaw about applying the small business restructure rollover (SBRR).

Part 1 introduced the fundamentals of SBRR, including the requirements, tax consequences and safe harbour rules. Watch it here!

Part 2 provides examples on how SBRR would apply in some common restructures.

Company to non-company entity
Company to discretionary trust
Selling a subsidiary
Non-company entity to company
Q&A throughout

Part 3 explains cost base integrity rules, what happens with pre-CGT assets, compares SBRR vs small business CGT concessions, and provides some practical documentation tips. Watch it here!

Check the Resources tab for a cheat sheet and reading slide pack.

Date recorded: 17 August 2022

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