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Resources on demand

Death and taxes – tips and traps in restructures and passing the torch to the next generation

With those certainties comes the inevitable considerations of whether current structures are fit for current and future business purposes, and fit into your estate planning and generational asset transfer strategies. If you do need to restructure, the thoughts that quickly follow turn to what CGT roll-overs, duty and GST exemptions are available.

In this webinar, Tom will work through some practical examples and tips and traps associated with restructures and generational transfers of assets including:

  • how to decide whether there is a need to restructure current operations and the common commercial and estate planning considerations that affect those decisions
  • how and when to use the individual, trust or partnership to company CGT roll-overs (comprising 122-A and 122-B roll-overs) and practical tips in implementing these roll-overs
  • pitfalls of the 328-G small business restructure roll-over, when to use this roll-over and how to mitigate the risks associated with its use
  • ensuring the Queensland small business corporatising duty exemption remains available when implementing these roll-overs
  • an overview of primary production duty exemptions in Queensland and recent changes in NSW.