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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 16 November 2012Michael 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 13 September 2011
This was presented at 45th Victorian State Convention: Finding buried treasure .
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Individual sessions
Superannuation - not so simple
Author(s): Kim COWIE, Bernie O'SULLIVANMaterials from this session:
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Digging for gold in black holes: Black hole expenditure - what's fixed and what isn't?
Author(s): Tim NEILSONMaterials from this session:
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Drawing a treasure map - tax in 5 to 10 years
Author(s): Neil A WARRENMaterials from this session:
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CGT Rollovers: restructuring for the top end
Author(s): Richard CZERWIK, Stephen CARPENTERMaterials from this session:
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Restructuring for SMEs
Author(s): Michael SELTH, Michael JONESMaterials from this session:
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Navigating through corporate restructuring tax provisions
Author(s): Michael CLOUGH, Daniel SNYDERMaterials from this session:
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Tax issues for property developers, one-off builders and developers
Author(s): Lachlan R WOLFERSMaterials from this session:
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CGT small business concessions - selected issues
Author(s): Ron JORGENSEN, Daniel SMEDLEYMaterials from this session:
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Latest remuneration strategies
Author(s): Elizabeth LUCASMaterials from this session:
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HWI audits: the long and winding road
Author(s): Paul SOKOLOWSKIMaterials from this session:
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Intellectual property: traps & opportunities
Author(s): Anthony BRADICAMaterials from this session:
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International tax - there's treasure buried all over the world
Author(s): Liam COLLINSMaterials from this session:
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Managing risks in a tax audit: the tax man cometh
Author(s): Michael BERSTENMaterials from this session:
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New land tax and stamp duty issues and planning techniques
Author(s): Zoe CHUNGMaterials from this session:
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Consolidation...unfinished business
Author(s): Michelle DE NIESEMaterials from this session:
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The pending taxation of financial arrangements regime - practical analysis
Author(s): Ken SPENCE, Simon HAINES, Enzo COIAMaterials from this session:
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Holding on to your treasure: bankruptcy and the implications for asset protection
Author(s): Michael LHUEDEMaterials from this session:
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Winning treasure from the courts - treatment of compensation payments and damages awards
Author(s): Michael HINESMaterials from this session:
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The 'ins' and 'outs' of testamentary trusts
Author(s): Bruce COOKMaterials from this session:
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Exploring new waters - emerging trust issues
Author(s): Graeme HALPERINMaterials from this session:
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Tax Practice 2006
Author(s): Chris WALLIS, Keith JAMES, Neil EARLEMaterials from this session:
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