https://www.godaddy.com/resources/au/smallbusiness/who-can-claim-the-small-business-restructure-rollover
Who can claim the Small Business Restructure Rollover? - GoDaddy Resources - Australia
If you run a business with a turnover less than 10 million, you may qualify for the Small Business Restructure Rollover. Learn more here.
who can claimsmall business restructure