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Rollovers for business clients

Recorded live 27 Nov 2025
CGT

$190.91 +GST

Audience

This training is recommended for:

  • Accountants working in public practice 
  • All practitioners working with tax 
Audience

Learning outcomes

On completion, participants will be able to: 

  • 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 
Learning outcomes

Relevancy

This webinar was presented live 27/11/2025.

Relevancy

CPD hours

If claiming CPD hours, this course provides 1.25 Legislated CPD hours, the breakdown is as follows:

  • Tax (financial) advice: 1.25 CPD hours
CPD hours

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. 

Registration includes:

  • 1.25 hour on-demand event
  • 1.25 accredited CPD hours from the SMSF Association/Financial Advice Association of Australia 
  • Recording and materials available to access for 3 months after purchasing the event 
  • Reference guides, slides and case studies 
Michael Carruthers round

Presented by

Michael Carruthers
Tax Director
Knowledge Shop

This webinar is presented by our partners at Knowledge Shop.

Terms and Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Accurium’s written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Accurium may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Accurium reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Accurium directly, with all requests to be considered on a case by case basis by Accurium in its absolute discretion. The General Terms and Conditions can be accessed here.