Miscellaneous 2023

Restructures, demergers and buy-backs

Source: The Tax Specialist Journal Article

Published Date: 1 Feb 2023


There is no such thing as a "one size fits all" when it comes to structuring. What is an ideal structure will vary from client to client based on the specific facts of the asset or the business, and the objectives of the owners. Over time, an existing structure may no longer be the most appropriate for the client's situation, and accordingly a change to the structure may be necessary. While you may have the desired structure in mind, managing the full suite of commercial, legal and tax outcomes in the short, medium and longer term is crucial to effectively implementing a restructure. Focusing too heavily on short-term tax aspects, such as the ability to access a CGT roll-over or the CGT general discount, risks missing the bigger picture commercial issues or potentially more significant tax issues in the medium to longer term.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2023

Share this page