{"id":16365,"date":"2024-09-10T14:05:12","date_gmt":"2024-09-10T02:35:12","guid":{"rendered":"http:\/\/quantiphy.com.au\/oldbackup\/?p=16365"},"modified":"2024-09-10T14:05:12","modified_gmt":"2024-09-10T02:35:12","slug":"small-business-restructure-roll-over-tax-relief-for-genuine-business-restructures","status":"publish","type":"post","link":"https:\/\/quantiphy.com.au\/oldbackup\/small-business-restructure-roll-over-tax-relief-for-genuine-business-restructures\/","title":{"rendered":"Small business restructure roll-over: tax relief for genuine business restructures"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">With the latest statistics showing a significant rise in liquidations and with the ATO\u2019s focused efforts on debt collection, small businesses face significant financial pressures. However, the answer isn\u2019t to evade responsibilities or take shortcuts \u2013 business restructuring has to be done properly and in compliance with the relevant laws. The small business restructure roll-over (SBRR) provides a legitimate, structured path for businesses to reorganise their operations, allowing them to better meet these challenges without prejudicing creditors or engaging in unethical practices.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To qualify for the SBRR, each party to the transfer must meet the small business entity definition. A small business entity is defined as an entity with an aggregated turnover of less than $10 million. This includes businesses that operate as a sole trader, partnership, company or trust, provided they meet the turnover threshold. Entities connected with or affiliated with a small business entity also fall under this definition.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The assets being transferred must be active assets, which include CGT assets, trading stock, revenue assets or depreciating assets. Non-active assets, such as loans to shareholders, are not eligible.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The transfer must be part of a genuine restructure of an ongoing business, not an artificial or inappropriately tax-driven scheme, and there must be no change in ultimate economic ownership of the transferred assets.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Opting for the SBRR has several tax implications:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The transfer does not trigger an income tax liability at the time of the transfer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The transferor is deemed to have received an amount equal to the asset\u2019s cost, and the transferee acquires the asset at this cost.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Potential liabilities like GST or stamp duty must be considered, as they might still apply.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The roll-over does not protect against the application of anti-avoidance rules, ensuring the transaction is not purely tax-motivated.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For CGT assets, the transferee must wait at least 12 months to claim the CGT discount on any subsequent sale, and pre-CGT assets retain their status. For trading stock, the roll-over cost is based on the transferor\u2019s cost or value at the beginning of the income year. Depreciating assets allow the transferee to continue deducting the decline in value using the transferor\u2019s method and effective life. Revenue assets are transferred without resulting in a profit or loss for the transferor.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>With the latest statistics showing a significant rise in liquidations and with the ATO\u2019s focused efforts on debt collection, small businesses face significant financial pressures. However, the answer isn\u2019t to evade responsibilities or take shortcuts \u2013 business restructuring has to be done properly and in compliance with the relevant laws. The small business restructure roll-over&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16366,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41,6,43],"tags":[],"class_list":["post-16365","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-news","category-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Small business restructure roll-over: tax relief for genuine business restructures - Quantiphy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/quantiphy.com.au\/oldbackup\/small-business-restructure-roll-over-tax-relief-for-genuine-business-restructures\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Small business restructure roll-over: tax relief for genuine business restructures - Quantiphy\" \/>\n<meta property=\"og:description\" content=\"With the latest statistics showing a significant rise in liquidations and with the ATO\u2019s focused efforts on debt collection, small businesses face significant financial pressures. 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