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Restructuring avoiding harm's way presentation
Published on 26 Mar 14 by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation covers:
- 122-A sole trader
- 122-B partnership
- 122-B partners
- 124-G exchange of shares
- owned profits
- market value greater than tax cost (skewing).
Author profile:
Andrew Sinclair CTA
Andrew is a partner in Cowell Clarke's Tax & Revenue practice group. As a tax and superannuation specialist with over 25 years' experience, his qualifications are in law and as a Chartered Accountant. With a broad knowledge of corporate and business law, Andrew has specialist expertise in supporting clients with tax effective structures and tax planning. He provides tax advice across CGT, GST and stamp duty, in matters involving restructures, privatisations, asset acquisitions and disposals. Andrew also advises clients on superannuation law including structuring, allowable investments, pension and succession strategies. Andrew actively supports the education and development of other practitioners in his field, providing both in-house and external presentations on taxation matters within South Australia and interstate. He is former chairman of The Tax Institute. Andrew's passion extends beyond law into sport. He is the current President of the South Australian Cricket Association (SACA). Current at 01 June 2016
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This was presented at 29th National Convention.
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Individual sessions
Ethical conflicts and the tax practitioner
Author(s): Gino DAL PONTMaterials from this session:
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Tax and financial reporting
Author(s): Jason de BoerMaterials from this session:
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Independent review and dispute resolution
Author(s): Deborah HASTINGSMaterials from this session:
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Alternative dispute resolution and the Australian Taxation Office
Author(s): Judy SULLIVANMaterials from this session:
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Restructuring – Avoiding harm’s way
Author(s): Andrew SINCLAIRMaterials from this session:
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Strategies in business succession planning
Author(s): Matthew BURGESS, Patrick EllwoodMaterials from this session:
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Structuring for the small business concessions: Getting it right from the start
Author(s): Richard J FRIENDMaterials from this session:
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E-commerce, cloud and cross-border transactions
Author(s): Spyros KOTSOPOULOS, Manisha SinghMaterials from this session:
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Will your current approach to transfer pricing compliance meet the new legislative requirements?
Author(s): Paul BALKUSMaterials from this session:
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Recent cases
Author(s): Melanie BAKERMaterials from this session:
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Do you (not just your clients) need to appoint a guardian as well as an attorney?
Author(s): Kate HanslowMaterials from this session:
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Establishing residence in the global village
Author(s): Mary Italiano, Katya KROTOVA, Tony UNDERHILLMaterials from this session:
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Division 7A structuring - The contortionist
Author(s): Ron JORGENSENMaterials from this session:
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Trusts – The state of play
Author(s): Alexis KOKKINOSMaterials from this session:
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The penalty provisions and their administration: Living meaning or dead letter?
Author(s): Paul SOKOLOWSKIMaterials from this session:
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Contractor/employee – Do we still care?
Author(s): Rebecca Johnson, Brent MURPHYMaterials from this session:
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CGT discount and non-residents
Author(s): Gordon S COOPERMaterials from this session:
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Utilising flexible share rights
Author(s): John IoannouMaterials from this session:
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Director penalty notices - Extended liabilities for directors
Author(s): Barry HamiltonMaterials from this session:
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Reducing de facto death duties on the payment of superannuation death benefits to adult children
Author(s): Suzanne MACKENZIEMaterials from this session:
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Part IVA - How’s your postulate?
Author(s): David W MARKSMaterials from this session:
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Borrowing arrangements and SMSFs
Author(s): Paul BANISTER, Amy TickleMaterials from this session:
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Tax risks in acquiring an entity from a tax consolidated group
Author(s): Ian KELLOCKMaterials from this session:
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Trusts and passing control – Trusts succession strategies
Author(s): Adam LEVINMaterials from this session:
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GST and property transactions
Author(s): Bastian Gasser, Shoba KanniappanMaterials from this session:
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Current issues with debt funding
Author(s): David ANDERSON, Tim SHERMANMaterials from this session:
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Tax deductibility of interest
Author(s): Simon STEWARDMaterials from this session:
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Commissioner's address
Author(s): Chris JORDANMaterials from this session:
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