#21 - Everything you need to know about the new Small Business Rollover rules

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: what constitutes a 'genuine restructure'; using trust cloning and trust splitting as a restructuring method; restructuring heritage trusts with proximate vesting dates or limited variation powers; how to restructure from a sole-trader to a company owned by a family trust; and other planning opportunities.