This is a podcast of the webinar ‘Everything you need to know about the new Small Business Rollover rules’ held on 21 July 2016.
Subdivision 328-G commenced on July 1 2016, with the intention of providing Small Businesses with flexibility to restructure into a more appropriate form.
The range of issues to consider when restructuring are potentially broad.
While existing rollovers apply only in narrow circumstances, the new provisions provide a myriad of tantalising restructure opportunities.
This webinar will explore all technical aspects of the provisions and use numerous case studies, including: