Small Business Restructure Rollover: The Basics

Learn about the basic requirements for applying the SBRR, which can result in a CGT rollover on the transfer of active assets.

In this session, we cover:

• Overview & Tax Consequences

• Timing rules

• Core Requirements of SBRR

  • Genuine restructure

    • The Explanatory Memorandum & LCR 2016/3

    • Safe Harbour (s328-435)

  • Small business entity

  • Ultimate economic ownership

  • Active asset

  • Residency

  • Choice

  • Concessionally taxed entity

Date recorded: 29 April 2025