Rollovers for Business Clients
Recorded 27 November 2025. We guide you through the process of determining what rollover relief to apply, the pros and cons of the different forms, and the problems and complexities that arise in practice.
Using rollovers to restructure a business
The most common rollovers – when and how to apply them
The flow-on implications and downsides of common rollovers
Recorded 27 November 2025
When business clients restructure, sell assets, or shift ownership within a group, smart use of rollover relief can save serious tax and serious cash. The problem? Many either miss the opportunity or get tripped up by the complexity.
There are a range of situations where clients can potentially access rollover relief to defer a tax liability when moving assets within a business group or when making changes to a group structure. This can free up vital cash that would otherwise be paid to the ATO.
Some of the rollovers can also be used when selling assets to third parties, allowing clients to reinvest the proceeds in the short term or defer tax liabilities until a future sale takes place.
However, many of the rollovers are complex and it is important to understand the positive and negative aspects of the key forms of rollover relief so that informed decisions can be made.
In this webinar Michael Carruthers guides you through the process of determining what rollover relief to apply, the pros and cons of the different forms, and the problems and complexities that arise in practice.
If you're working with business clients, this is a powerful tool you need in your tax strategy toolkit. Knowing when (and how) to apply rollover relief can mean the difference between a clever restructure and a costly mistake.
Total 1.25 CPD Hours
- Identify the key conditions that need to be met to apply the most common forms of rollover relief
- Explain the advantages of the small business restructure rollover relief over most other rollovers
- Understand why it can be difficult to apply the small business restructure rollover relief to common client scenarios and the possible solutions
- Identify the downsides and limitations that come with applying certain forms of rollover relief
- Explain the rollovers that can apply to a business asset or equity sale
Michael Carruthers
Tax Director, Knowledge Shop
Michael is an adviser, author, in demand presenter, mentor to Knowledge Shop’s technical team, and is well known for his capacity to translate highly technical information into tangible and useable advice for the profession. He has a knack for seeing through the complexity and helping advisers work through highly technical issues with certainty and accuracy.
Michael works with advisers every day to help them negotiate and implement the constant tide of change impacting the industry. He was a long-term member of the advisory panel for the Board of Taxation and was a member of the reference group for the Board’s review of small business concessions.
He was also an expert panel member for the Board’s review of tax impediments facing small business.
Rollovers for Business Clients
Tax & Accounting
1.25 hours | 1 modules
Investment per person:
$213.64
+ GST
Team cost:
$540.91
+ GST
You can’t use team rate, please either signup or login to access team rates
CPD Hours: 1.25 hrs
FS
SMSF
Tax Accounting
General