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Roadmap to Business Restructures

Published on 21 Jul 2004 | Took place at Leonda by the Yarra, Hawthorn , VIC

Growing? Retiring? Assets need protection? This is important business. The efficient reorganisation of an ownership structure can be an important step in growing a business, preparing a business for sale, transferring a business to family members, or simply trying to protect your assets. Different ownership structures produce different tax results for the same economic transaction, and it is important to know the differences. This program presents the specialist techniques to restructure business groups without causing unnecessary and detrimental tax consequences, and provides real insight into contemporary asset protection issues, including proposed changes to the Bankruptcy Law and the role of the professional advisor on asset protection.

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

Individual sessions

Overview of business restructure issues

Author(s):  Michael JONES This paper presents an overview or 'roadmap' to the structural issues that need to be considered in dealing with a business restructure, including:
- forming a partnership
- vesting trusts into companies
- other trust to company rollovers
- scrip for scrip CGT rollover
- de-merging
- tax consolidation.

This paper was also presented by Len Hertzman at the Roadmap to Business Restructures seminar held in Perth on 27 August 2004 and by Andrew Noolan at the Roadmap to Business Restructures seminar held in Sydney on 26 October 2004.

Materials from this session:

Evaluating the taxation impact of the alternative techniques

Author(s):  David KENT This paper focuses on the key taxation issues arising from a business restructure, including:
- CGT consequences (cost base, 50% CGT discount, small business concessions)
- capital allowances (intellectual property, plant and equipment)
- trading stock
- tax losses
- family trust elections/interposed entity elections
- Division 7A
- GST
- stamp duty.

This paper was also presented by Mark Ceglinski at the Roadmap to Business Restructures seminar held in Perth on 27 August 2004.

Materials from this session:

Asset Protection and Succession Planning

Author(s):  Michael LHUEDE This paper examines asset protection and succession planning issues to be addressed as part of the restructure including:
- asset protection including consideration of the proposed anti avoidance changes to the Bankruptcy Act
- the role of the professional advisor when insolvency looms
- succession planning
- estate planning.

This paper was also presented by Daniel Fry at the Roadmap to Business Restructures seminar held in Perth on 27 August 2004.

This paper includes updates made by the author for presentation at the Roadmap to Business Restructures seminar held in Sydney on 26 October 2004.

Materials from this session:

Instructing your solicitor on restructure techniques

Author(s):  William KHONG This paper outlines the steps required in instructing solicitors to effect a restructure and reviews the relevance of various documents that create the restructure. Issues addressed include:
- documentation
- mechanisms (assignments, deeds agreements).

This paper was also presented by Kelvin Tan at the Roadmap to Business Restructures seminar held in Perth on 27 August 2004 and by the author at the Roadmap to Business Restructures seminar held in Sydney on 26 October 2004.

Materials from this session: