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Practically using the small business restructure rollover paper
Published on 13 Oct 16 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- what conditions must be satisfied to claim the SBR rollover?
- what are the consequences of the SBR rollover applying?
- genuine restructure of an ongoing business
- ultimate economic ownership
- consideration for the transfer
- other issues to consider.
Author profiles
Mark West CTA

Dung Lam CTA
Dung is a Principal at West Garbutt and is based in Sydney. Dung has more than 20 years of experience in advising corporates, small-to-medium enterprises, high net worth individuals, professional firms, accountants, financial planners and their clients, on a variety of taxes including income tax, capital gains tax, GST and state taxes such as duty, payroll tax and land tax. Dung also has extensive experience advising on taxation trusts, estate planning and superannuation issues in the SMSF arena. Dung is a Chartered Tax Adviser, full member of the Society of Trusts and Estate Practitioners, an accredited Specialist in Business and Personal Tax with the NSW Law Society, among others. Dung advises a broad range of clients, including corporates, small-to-medium enterprises, high net worth individuals, professional firms, accountants, financial planners and their clients. - Current at 15 June 2022Alexander Whitney CTA
Alex is a Senior Associate with with West Garbutt and was admitted as a solicitor in 2014. He has focused on technical tax for most of his career and has experience in the areas of income tax, CGT, GST, superannuation guarantee as well as disputes with revenue authorities.Alex has acted for a broad range of clients, including family businesses, high wealth private groups, national non-profit organisations, deceased estates and corporate groups. He has acted on large transactions ($100M+) which required significant tax involvement, as well as objections and appeals for income tax, CGT and GST.
Alex has been published in a variety of publications including Bloomberg BNA Tax Planning International Asia Pacific Focus, the New South Wales Law Society Journal and the Tax Institute of Australia ‘Taxation in Australia’ journal.
- Current at 30 August 2019
This was presented at 2016 SME Tax Symposium .
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Individual sessions
Practically using the small business restructure rollover
Author(s): Mark WEST, Dung Lam, Alex WhitneyMaterials from this session:
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Accessing value from companies commercial and tax effective strategies
Author(s): Peter SLEGERSMaterials from this session:
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