Restructuring for SMEs case studies

Published on 05 Oct 06 by VICTORIAN DIVISION, THE TAX INSTITUTE

Do the ownership structures of your SME clients satisfy their fundamental needs? These case studies apply contemporary restructuring techniques using realistic case studies relevant to enterprises with a turnover of 5 million to 500 million. Identifying what actions are possible and what are not, the case studies provide a practical response to the various and convoluted restructuring rules. They include discussing the capability of corporate groups to restructure given the various ATO pronouncements on demergers and section 45B. The case studies demonstrate techniques to change asset ownership including:

• liquidations
• scrip for scrip rollovers
• consolidations
• demergers.

Author profiles

Michael Selth CTA

Michael is a Partner at Grant Thornton and has more than 35 years experience in delivering specialized taxation advice to public and private clients across a wide range of industries. He has assisted many SME entities with their offshore expansions and taken them through the stages of planning, structuring off-shore entities, establishment of entities, transfers of operations and rights to related party entities and follow up recognisance to ensure on-going compliance with Australian and overseas tax authorities rules and requirements. - Current at 22 May 2017

More by Michael SELTH

• Taking an SME international paper - 13-March-2013
• The new transfer pricing rule paper - 11-October-2012
• Consolidation paper - 14-October-2005
• Inbound investment paper - 31-May-2005
• Applying the principles to exotic instruments seminar paper - 12-June-2003
• Tax incentives - where to now? - 12-September-1996

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Michael Jones CTA

Michael advises privately owned businesses and has been helping families structure their investments for many years. He is an active participant in the development of government tax policy for family business. Michael chairs the Tax Institute’s Trust and Estates Club and his formal qualifications include a Bachelor of Economics, a Bachelor of Arts and a Masters of Taxation Law from the University of Melbourne. - Current at 16 June 2016

More by Michael JONES

• Updating the trust user manual paper - 15-September-2011
• CGT Small Business Concessions - Yes it’s rocket science paper - 20-August-2009
• Equity participation for key employees paper - 12-October-2007
• Public listing - tax issues paper - 16-June-2005
• Trust distributions seminar paper - 16-November-2004
• Overview of business restructure techniques seminar paper - 21-July-2004
• An international bugbear - 01-May-1999

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