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This is the third (and final) 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 provided examples on how SBRR would apply in some common restructures. Watch it here!

Part 3 goes into more examples and wraps up the series.

Pre-CGT assets
Cost base integrity rules
Comparing SBRR and Small Business Concessions
Documentation tips
Final observations and discussion

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

Date recorded: 24 August 2022

Archived Playlist