1e:I[56956,["/_next/static/chunks/11qdwmeftac0g.js?dpl=local-1776042004749","/_next/static/chunks/0fq829-pm~rtj.js?dpl=local-1776042004749","/_next/static/chunks/0t9a_vjrh97yb.js?dpl=local-1776042004749","/_next/static/chunks/0zd2k95v465.2.js?dpl=local-1776042004749","/_next/static/chunks/06rxs0vyoj-9..js?dpl=local-1776042004749","/_next/static/chunks/0u8.op_j~0lqm.js?dpl=local-1776042004749","/_next/static/chunks/0dn3-zy5z72_c.js?dpl=local-1776042004749","/_next/static/chunks/160aokeqnsjc~.js?dpl=local-1776042004749","/_next/static/chunks/0ogxqj23badsw.js?dpl=local-1776042004749","/_next/static/chunks/001bztg_co1uu.js?dpl=local-1776042004749","/_next/static/chunks/02y7eodtlawui.js?dpl=local-1776042004749","/_next/static/chunks/0-pa1ufrb5xdm.js?dpl=local-1776042004749","/_next/static/chunks/01xqgar5wbth3.js?dpl=local-1776042004749","/_next/static/chunks/0i1iclwvfj-h7.js?dpl=local-1776042004749","/_next/static/chunks/043y62w8uy72u.js?dpl=local-1776042004749"],"InstructorsRow"] 1f:I[532084,["/_next/static/chunks/11qdwmeftac0g.js?dpl=local-1776042004749","/_next/static/chunks/0fq829-pm~rtj.js?dpl=local-1776042004749","/_next/static/chunks/0t9a_vjrh97yb.js?dpl=local-1776042004749","/_next/static/chunks/0zd2k95v465.2.js?dpl=local-1776042004749","/_next/static/chunks/06rxs0vyoj-9..js?dpl=local-1776042004749","/_next/static/chunks/0u8.op_j~0lqm.js?dpl=local-1776042004749","/_next/static/chunks/0dn3-zy5z72_c.js?dpl=local-1776042004749","/_next/static/chunks/160aokeqnsjc~.js?dpl=local-1776042004749","/_next/static/chunks/0ogxqj23badsw.js?dpl=local-1776042004749","/_next/static/chunks/001bztg_co1uu.js?dpl=local-1776042004749","/_next/static/chunks/02y7eodtlawui.js?dpl=local-1776042004749","/_next/static/chunks/0-pa1ufrb5xdm.js?dpl=local-1776042004749","/_next/static/chunks/01xqgar5wbth3.js?dpl=local-1776042004749","/_next/static/chunks/0i1iclwvfj-h7.js?dpl=local-1776042004749","/_next/static/chunks/043y62w8uy72u.js?dpl=local-1776042004749"],"WysiwygContent"] 24:I[119041,["/_next/static/chunks/11qdwmeftac0g.js?dpl=local-1776042004749","/_next/static/chunks/0fq829-pm~rtj.js?dpl=local-1776042004749","/_next/static/chunks/0t9a_vjrh97yb.js?dpl=local-1776042004749","/_next/static/chunks/0zd2k95v465.2.js?dpl=local-1776042004749","/_next/static/chunks/06rxs0vyoj-9..js?dpl=local-1776042004749","/_next/static/chunks/0u8.op_j~0lqm.js?dpl=local-1776042004749","/_next/static/chunks/0dn3-zy5z72_c.js?dpl=local-1776042004749","/_next/static/chunks/160aokeqnsjc~.js?dpl=local-1776042004749","/_next/static/chunks/0ogxqj23badsw.js?dpl=local-1776042004749"],"IconMark"] 20:T551,

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

Part 1 introduces the small business restructure rollover, including:

What is this rollover for?
What are the tax consequences?
Who is eligible to apply the rollover?
Are there any safe harbour rules applicable?
What are the requirements
And more, including Q&A throughout

Part 2 provides examples on how SBRR would apply in some common restructures. Watch it here!

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 summary cheat sheet and presentation slides.

Date recorded: 10 August 2022

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