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Notes Online Home 2016 Tax Hot Spots II The latest on CGT and Small Business Concessions (‘SBCs’)
Tax-effective restructuring opportunities provided by new small business roll-over
In this area of the notes we discuss tax-effective restructuring opportunities provided by new small business roll-over. In particular, the following:
- Conditions that must be satisfied to apply the SBRR
- What is meant by a ‘genuine restructure’?
- Tax consequences of applying the SBRR
- Planning opportunities for roll-overs involving discretionary trusts