Published on 25 May 06
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- underrated non-tax considerations
- balancing income tax and CGT planning considerations
- a comparison of basic entities; sole traders, partnerships, companies, unit and discretionary trusts
- combining entities to maximise tax opportunities
- living with and without service entities
- exotic structures; limited partnerships, hybrid trusts, discretionary companies
- changing the ownership structure of a growing business.
Les Szekely BA LLM FTIA first worked as a solicitor and then taught commercial and revenue law at the
University of NSW and then at Sydney University. Les joined Horwath in 1984 as a Senior Tax Manager
and became a Tax Partner in 1987. Following the recent merger between Horwath and Deloitte, Les
became Director of Taxation, Deloitte Growth Solutions. For nearly 20 years his professional career has
been dedicated entirely to tax consulting for cross border transactions, business reorganisations,
mergers and acquisitions. Les has been extensively published in CCH, Rydges, IBFD and Information
Australia on both domestic and international issues.
Current at 5 February 2009 Current at 05 February 2009
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