Hear direct from Gary Busby who oversees the ATO’s insolvency team about their approach to SBR approvals
Small Business Restructures (SBRs) peaked in March 2025 and have declined since then. They continue to deliver excellent outcomes for businesses recovering from financial difficulty, but the ATO is looking more closely and approving fewer SBRs.
In 2025, the ATO is the major creditor in 96% of SBRs, and their approvals have dropped from over 90% to 74%. That means the ATO is deciding nearly every SBR outcome and is now rejecting 1 in 4 SBR proposals.
Now, more than ever, understanding the ATO’s perspectives and key areas of focus are essential to having an SBR approved, or deciding whether it’s the right option for a company with tax debt.
In this webinar, Gary Busby, Senior Insolvency Advisor at the ATO, joins Jarvis Archer, director at Business Reset with over 250 successful SBRs, to provide insights into how the ATO is approaching SBRs today. Gary will share what’s driving the increase in proposal rejections, common problem areas, and what accountants, bookkeepers, and advisors can do to better prepare their clients.
What We’ll Cover
How the ATO assesses SBR proposals in 2025 – is 20 cents still enough?!
The ATO’s current expectations: what they want to see in SBR proposals
The three key areas of concern – the main causes of ATO rejections
Why early preparation matters – and how late engagement puts the outcome at risk
SBR complexities: director loans, superannuation, director penalty notices (DPNs) and R&D claims
What directors, accountants and restructuring practitioners can do to improve the chances of success
What You’ll Learn
A clearer understanding of the ATO’s current expectations for a successful SBR
How to identify and address common preparation gaps that lead to rejections
The key factors in the ATO’s decision-making process
How to assess SBR suitability for your clients
How to proactively engage with the ATO to improve the prospect of success
How Business Reset maintains a 95% SBR success rate