Small Business Restructure Rollover: Examples & Applications

Once you’ve got the basics for an SBRR locked in, apply the requirements to practical examples & case studies.

In this session,

• Recap of last session

  • Tax consequences

  • Timing rules

  • Core requirements

• Examples and Case Studies

  • Company to non-company

    • LCR 2016/2

  • Company to discretionary trust

  • Discretionary trust to company

  • Pre-CGT family farm

• Obtaining Private Rulings

• SBRR vs Small Business CGT Concessions

Date recorded: 30 April 2025