Wednesday 7th March 2018 – Live online:
Vic, NSW, ACT, Tas – 1.30 to 5pm
SA 1.00 to 4.30pm
WA 10.30am to 2pm
NT 12noon to 3.30pm
Qld 12.30pm to 4pm
-135 DAYS
.   .


Our annual 2-day business and property tax conferences are among the most highly regarded professional development events we run, but we realise that not everyone can spare two days out of the office.  So we’re offering you a new way to access the experts online – a half-day online conference, focused on small business matters.

You can put your staff in the boardroom and watch it there.  You can watch it on your computer or on your portable electronic device.  All for the same low price.

The conference will be based on our highly successful video webinar technology: there’ll be a chairman, a panel of experts, presentations and discussion – and you’ll have an opportunity to ask questions.

We look forward to welcoming you - from all States and territories of Australia!

Small Business Restructure Rollover: A Practical Guide

The small business restructure rollover is a useful tool that allows clients to move out of inefficient structures, without triggering adverse tax consequences. But, while the rollover provides significant opportunities for small businesses, there are traps and tips which you need to take into account when applying it.  This session covers:

  • What is a genuine small business restructure?
  • Ensuring no change in ultimate economic ownership
  • Tax implications of rollover – tax liability and value received by parties
  • Transferring eligible assets – understanding asset categories including CGT assets
  • Eligible entities – does the transferor or transferee have to be running a business?
  • The position of trusts in the restructure – the question of ultimate economic ownership
  • State tax implications and small business restructure
  • Dealing with shares or interests in a company or trust in rollover
  • Case study – tax benefits of Div. 152 concessions and small business rollover concession – a comparison
  • Case study - contrived arrangement to gain concessions: integrity and anti-avoidance

Tax Consolidation for SMEs – Often Worth the Trouble

There are real benefits to consolidating SME groups, but advisers and clients run scared.  Why?  The session explores these benefits and provides a guide as to when SMEs should consolidate:

  • Why consolidate? Exploring the reasons for consolidations and the drawbacks for SMEs
  • A primer on how to consolidate for the first time
    • understanding the allocable cost amount
    • how deductible liability measures apply
    • having the appropriate documentation in place to avoid negative tax consequences
    • should you have a tax funding agreement in place?
  • Tax consequences of being a consolidated group – what it means in practice:
    • new members joining existing group
    • members leaving a group
    • exit ACA calculations
    • intra group transactions
  • Stamp duty consequences of intra group transactions

The Practical Problems with Division 152: Opportunities and Inconsistencies

Technically complex and constantly evolving, the Division 152 small business concessions continue to present challenges to advisers. This hands-on session examines the trickier aspects of Division 152, including:

  • Applying the maximum net value asset test
    • what assets do you need to include and what can you leave out?
    • tips and traps in determining which connected entities and associates to include
    • valuation issues for assets that are connected entities
  • 15 year exemption:
    • contributing proceeds into super – the timing and cap issues
  • Applying the concessions to a sale with an earnout component
  • Obtaining correct market valuation – what is involved?
  • Maximising Division 152 benefits – what can be done prior to sale?
  • Case study: small business entity test and the sale of shares

Arthur Athanasiou, Partner, Thomson Geer, Melbourne (Chairman)

Dianne Sisak Penjalov, Senior Associate, Harwood Andrews Lawyers, Geelong, Vic.

David Marschke, Partner, Mills Oakley Lawyers, Brisbane

Andrea Carrick, Director, AG Tax Lawyers, Melbourne


Registered delegates will receive a CPD certificate for attendance at this online conference.  Delegates can claim up to 3 CPD hours.


If you register and pay by Friday 9 February 2018 you will pay only $495 – a saving of $55 off the full price conference registration fee of $550.


If you need assistance or have an enquiry, please do not hesitate to contact our Online Conference Coordinator, Lisa Tran on (03) 8601 7709 or email:


Product Code: OBPMAR18
 Price:   $550.00 (Inclusive of GST)
© 2018 Television Education Network Pty Ltd. All rights reserved. The program for this conference is copyright and may not be reproduced in any form without the prior written consent of the copyright owner.