shopping_cart

Your shopping cart is empty

  • Home
  • Choosing a business structure paper

Choosing a business structure paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 14 Mar 08 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper covers some of the issues to consider when choosing a business structure, be it a company, a unit trust, a discretionary trust or a partnership. The focus is on highlighting structuring elements you want to include and those you want to exclude from a structure, including:

  • dividend access shares and how they can be used following the recent changes to the small business CGT concessions
  • unit trusts and their use as superannuation investment vehicles
  • discretionary trusts and the problems of choosing an appointor.

Author profile

Andrew Noolan CTA
Andrew is a Partner in the Sydney law firm Brown Wright Stein Lawyers. His clients are accountants and lawyers in public practice that require advice on tax issues impacting on their clients. Andrew specialises in tax issues common to the SME and high-wealth individual sectors. - Current at 30 August 2017
Click here to expand/collapse more articles by Andrew NOOLAN.

 

This was presented at 23rd National Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Tax & climate change – New horizons for tax practitioners

Author(s):  David RUSSELL

Materials from this session:

Tax aspects of private equity transactions

Author(s):  Peter J MCKNOULTY

Materials from this session:

Agribusiness - Topical tax issues: It doesn’t rain but it pours…

Author(s):  Peter SIEBELS

Materials from this session:

International acts - Current developments in tax treaties

Author(s):  Andrew MILLS

Materials from this session:

Tax litigation and dispute development: Where are we now and where are we heading?

Author(s):  Sue WILLIAMSON

Materials from this session:

Trust matters

Author(s):  Bruce QUIGLEY

Materials from this session:

Current issues in accounting for income tax

Author(s):  Ronen VEXLER

Materials from this session:

Outbound investment by private clients – What structure to use?

Author(s):  Mathew CHAMBERLAIN,  Anna KLIMCZAK

Materials from this session:

Choosing a business structure

Author(s):  Andrew NOOLAN

Materials from this session:

The impact of Mcneil on market instruments

Author(s):  Ian STANLEY

Materials from this session:

National harmonisation of payroll tax – Big change or minimal change?

Author(s):  David KL RAPHAEL

Materials from this session:

Business buy sell agreements

Author(s):  Paul HOCKRIDGE

Materials from this session:

Division 250 – Impact on contracting with tax-exempt bodies

Author(s):  Don GREEN

Materials from this session:

Tax and religion

Author(s):  Ash CHOTAI

Materials from this session:

Current issues in the taxation of trusts

Author(s):  Mark L ROBERTSON

Materials from this session:

Governance and tax risk management – current best practices

Author(s):  Miquel P. TIMMERS

Materials from this session:

Tax consolidation for the generalist – What you really need to know

Author(s):  Sam HOWARD

Materials from this session:

Coming to or leaving Australia – Is there a tax problem?

Author(s):  Megan FIELD

Materials from this session:

Tax indemnities on sale of entities

Author(s):  Teresa DYSON

Materials from this session:

Liability management in a professional tax practice

Author(s):  Brian PATTERSON

Materials from this session:

Cloning or splitting discretionary trusts

Author(s):  Ken SCHURGOTT

Materials from this session:

Comparisons & contrasts: State land rich duty and Federal non-resident CGT rules

Author(s):  Harry LAKIS

Materials from this session:

Selling out – Tax issues for the baby boomer making a sea change/tree change

Author(s):  Brenton ELLERY

Materials from this session:

Insolvency issues

Author(s):  Craig BOWIE

Materials from this session:

Justice Hill Memorial Lecture: Income and capital distinction

Author(s):  Tony PAGONE QC

Materials from this session:

A plethora of property issues to ponder

Author(s):  Lachlan R WOLFERS

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse

 

 

About us

Contact us

State Office Contacts

Connect

About Us | Contact Us | Help | Privacy, Copyright and Disclaimer | Conditions of Use | Sitemap | Social Media

© 1996-2017 The Tax Institute (ABN 45 008 392 372 (PRV14016)) All rights reserved.The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.