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SME restructuring - consolidations, demergers and other tax measures are not just for the 'big end' of town! paper

Published on 17 Mar 05 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper covers SME restructuring for liquidation, sale or generational change of private company groups including:

  • what are the appropriate tools for SME restructuring. Including: CGT roll-overs, de-merger provisions and share buy-backs
  • using the consolidations regime to solve SME issues
  • scrip for scrip roll-overs to circumvent any roadblocks
  • moving assets - capital allowance roll-overs
  • other tax considerations
  • worked examples.

Author profile

Dr Mark Pizzacalla CTA
Dr Mark Pizzacalla, CTA, is Partner-in-Charge of the Business Services practice of BDO in Melbourne, and is integrally involved in the firm’s Tax and Advisory practice. Dr Pizzacalla’s business experience, including acting as Managing Partner of his predecessor firm, gives him a strong appreciation of both the strategic and operational issues facing business and provides relevance to the technical tax advice he delivers. Dr Pizzacalla completed his PhD in relation to the taxation of SMEs in Australia and is one of the few tax practitioners whose work has been cited in Australia’s Parliament. Dr Pizzacalla is a member of The Tax Institute’s Victorian Technical Committee, and is a former Chair of The Tax Institute’s National SME Sub-Committee, as well as being a former Victorian State Councillor. Dr Pizzacalla was appointed to the Board of Taxation in January 2015 and was reappointed for a further three-year term commencing 1 January 2018. - Current at 13 February 2019
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This was presented at 20th National Convention: Tax Unmasked .

Get a 20% discount when you buy all the items from this event.

Individual sessions




Managing consolidation - the state of play and the resolution of major issues

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Part IVA - a post-Hart report card

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Loans

Author(s):  Peter MOLTONI

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Further details about this event:

 

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