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Restructuring for SMEs case studies


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
Michael is a Director, Corporate Taxation for Horwath Melbourne. He is a multi-skilled senior taxation executive with extensive high level consulting and management expertise. His clients are typically successful private companies or listed entities, usually with overseas operations and with a turnover of under $500 million. Michael will draw on his experience, obtained in blue-chip professional and corporate firms, to discuss the issues to consider when restructuring small and medium businesses, and identify possible solutions.
Current at 26 July 2006 Current at 09 March 2009 Click here to expand/collapse more articles by Michael SELTH.
Michael JONES
Current at 03 June 2009 Click here to expand/collapse more articles by Michael JONES.


This was presented at 45th Victorian State Convention: Finding buried treasure .

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Individual sessions

CGT Rollovers: restructuring for the top end

Author(s):  Richard CZERWIK,  Stephen CARPENTER

Materials from this session:

International tax - there's treasure buried all over the world

Author(s):  Liam COLLINS

Materials from this session:

Consolidation...unfinished business

Author(s):  Michelle DE NIESE

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The 'ins' and 'outs' of testamentary trusts

Author(s):  Bruce COOK

Materials from this session:

Exploring new waters - emerging trust issues

Author(s):  Graeme HALPERIN

Materials from this session:

Further details about this event:


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