MasterNuggets with Meng: Evaluating Small Business Restructures & Rollovers

In this MasterNugget with Meng, analyse a small business scenario for pros & cons of certain concessions & restructure options.

In this session, we cover:

• Case Study: Restructure of the Chan and Wong family business​

• Discussion points:​

  • CGT Rollovers/Concessions:​

    • Small Business CGT / Small Business Restructure Rollover​

    • Div 615​

    • Scrip-for-Scrip Rollover (Subdiv 124-M)​

  • Stamp Duty:​

    • Landholder Duty​

    • s 273B of Duties Act 1997

Date recorded: 17 February 2025