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Getting money out of SME companies paper


When the revenue tail starts to wag the commercial dog, strange outcomes and potential dangers are inevitable. This paper looks at some of the issues to be addressed for SME clients who want to extract money from their companies without being bitten.

Issues covered include:

  • debit loans (Div 7A)
  • credit loans (Div 974 debt–equity)
  • making UPEs and how to get the money out
  • share buybacks
  • capital reductions
  • dividends (including streaming and classes of shares)
  • excessive remuneration and s109
  • sections 45A and 45B
  • demergers
  • liquidations.

Author profile

Tony Riordan CTA
Tony Riordan, CTA, is a Tax Partner at Riordans Lawyers in Melbourne, a boutique commercial law firm. He has degrees in Law and Commerce and a Masters in Taxation Law from Melbourne University. His areas of practice include SME structuring, estate planning for high wealth individuals and transaction structuring. - Current at 23 April 2014
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This was presented at 51st Victorian State Convention .

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

Individual sessions

Resolving tax disputes

Author(s):  Michael BEARMAN

Materials from this session:

Transfer pricing: The ATO perspective

Author(s):  Michael JENKINS

Materials from this session:

Family trusts and the family court

Author(s):  Geoffrey DICKSON

Materials from this session:

The new Part IVA - Clarification or extension?

Author(s):  Simon STEWARD

Materials from this session:

Cases review

Author(s):  Jerome TSE

Materials from this session:

The new transfer pricing rule

Author(s):  Michael SELTH

Materials from this session:

Reportable tax positions

Author(s):  Judy MORRIS

Materials from this session:

Further details about this event:


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