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SME reorganisations - To roll or not to roll paper


This paper covers:

  • small business entity and Division 152 concessions
  • summary of roll overs
  • what are the opportunities and issues for Sub-divisions 152-E and 328-G.

Author profile

Andrew O'Bryan CTA
Andrew is a Partner at Hall & Wilcox Lawyers and provides advice on the application of a wide range of taxation. He has substantial knowledge of taxation and commercial practice and advises his clients on income tax, capital gains tax, tax audits and reviews, fringe benefits tax, business structuring and transactions, liquidations and reconstructions, superannuation, retirement planning, business succession, estate planning, and philanthropy. Andrew advises accounting and legal firms on their clients’ affairs. He also draws clients from industry, commerce and high-net-worth private family groups. One of his main interests is advising private business owners on the transition of management and control of family businesses to the next generation. Andrew has been recognised in the The Best Lawyers in Australia in Tax Law every year since 2014 and is a leading tax lawyer in Victoria in Doyle's Guide to the Australian Legal Profession. - Current at 12 November 2019
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This was presented at 25th Noosa Tax Intensive .

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Individual sessions

Workshop 2: Succession planning and reorganisation of privately held groups – Questions & suggested solutions

Author(s):  Chris ARDAGNA

Materials from this session:

Workshop 1: Trusts and international tax issues – Questions & suggested solutions

Author(s):  Hannah SOH

Materials from this session:

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