Small Business Restructure Rollover Election form.

 Author: NikkiATO(Community Moderator)Community Moderator

28 July 2025

Hi @LeslieJJ,

You can use the Small Business Restructure Rollover without ‘telling us’ directly at the time.

You just need to:

• keep written records showing you’ve chosen to use the rollover, and
• report it correctly in your tax return.

Check out the link above – it goes through what records to keep, how to report it, and what counts as a genuine restructure.

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