The new small business restructure roll-over rules in practice (White Paper)

The small business restructure roll-over rules are designed to enable small businesses to restructure their business operations without triggering adverse implications under the income tax system.

However, there are a number of strict conditions that must be met to ensure that tax relief can actually apply.

The author of this White Paper is Michael Carruthers, Tax Director, Knowledge Shop.

Disclaimer: The content of this white paper is general information only. It is not legal advice. The statements and opinions are the expression of the author, not Law Central, and have not been checked for their accuracy, completeness or changes in the law. Law Central recommends you seek professional advice before taking any action based on the content of this white paper.

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This document has been prepared by Knowledge Shop Pty Ltd