000			02182nab a2200253 c 4500
999			_c145832 _d145832
003			ES-MaIEF
005			20220819103528.0
007			ta
008			220509t2022 at ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aTrad, Barbara _969750
245	1	0	_aSmall business restructure roll-over _bin need of its own restructure? _c Barbara Trad, Brett Freuenberg and John Minas
500			_aResumen.
520			_aIn Australia, consecutive Federal governments have acknowledged the contribution of small businesses to the economy, and they have introduced tax concessions to try to assist them. A recent concession that aims to reduce the regulatory compliance encountered by small businesses is the Small Business Restructure Roll-over (‘SBRR’) relief. The SBRR was touted as providing greater flexibility to small business owners seeking to restructure their business in order to enhance the efficiency of their activities. This article critiques the effectiveness of the SBRR by analysing submissions lodged to the Board of Taxation’s Review of small business tax concessions, as well as the findings of a small pilot study with professional advisors. The article seeks to ascertain the level of consistency between the government’s stated policy objectives and the perceived application of the SBRR. Generally, advisors perceive the application of SBRR as complex and limited in scope, particularly restricting small businesses’ ability to adopt an appropriate structure, which is made more problematic due to the Australian Taxation Office’s ruling. Through the observations made, recommendations are proposed in an endeavour to realise the government’s policy objectives.
650		4	_aEMPRESAS PEQUEÑAS Y MEDIANAS _943601
650		4	_aREESTRUCTURACIÓN DE EMPRESAS _959861
650		4	_aIMPUESTOS _947460
650		4	_aINCENTIVOS FISCALES _947462
650		4	_aAUSTRALIA _932206
700	1		_aFreudenberg, Brett _950381
700	1		_aMinas, John _957805
773	0		_9167142 _oOP 1867/2022/1 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _g v. 37(1), 2022, p. 105-145
942			_cART