Peter Slegers and Daniel Marateo have recently published an article in the Tax Institute’s Taxation in Australia journal (see link below).
The feature article, titled “Small business restructure roll-over: planning issues”, draws on Cowell Clarke's Tax and Revenue group's recent experience in advising on and assisting clients in implementing restructures under the small business restructure roll-over.
Reproduced with permission from The Tax Institute, publisher ofTaxation in Australia. For more information, seewww.taxinstitute.com.au.
Tax Institute Australia's Article - Small Business Restructure Roll Over