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Business Structuring

Published on 18 Sep 2002 | Took place at Hilton Hotel, Sydney, NSW

This seminar is part three in a series on business essentials for 2002. It discusses business structuring, including: choosing a structure, trusts and winding up entities.

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

Individual sessions

Choosing a structure

Author(s):  Gil LEVY This seminar paper discusses choosing a business structure, including: choosing an income tax or CGT effective structure, which entities and structures can get which CGT concessions, the importance of having a controlling individual, the way that profits, tax preferences, tax credits etc are distributed out of different types of entities, and how to use a trust to access CGT concessions.

Materials from this session:

Winding up entities

Author(s):  Max HENDRIKS This seminar papers discusses winding up entities, including: transferring assets between entities with the same owners, deregistration or liquidation of companies, taxation of liquidators distributions, how pre CGT and tax free amounts can be distributed, share buy backs - when can they produce the most tax effective result, in specie distributions, and demerger and scrip for scrip rollovers.

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Author(s):  Greg TRAVERS This seminar paper discusses trusts and business structuring, including: are trusts still an effective structuring vehicle, should you be preparing for an 'entity tax' system, resettlements, can a discretionary trust access CGT rollovers as part of a restructure, family trust and interposed entity elections, issues when vesting trusts, and streaming of distribution.

Materials from this session: