Tax-effective restructuring for SMEs
Source: Taxation In Australia Journal Article
Published Date: 1 Apr 2014
Business and investment structures which may have been appropriate for the business and personal circumstances of particular taxpayers when first established may become less efficient and appropriate as those circumstances change over time, and may require adjustment or restructuring. This paper sets out some structuring options and techniques that can be used when changes in circumstances occur and the client’s structure or structures may require some modification.
The paper discusses a range of changes in circumstances and/or client-driven behaviour that are commonly encountered in practice. They include legislative and Australian Taxation Office change, particularly in the treatment of unpaid present entitlements, growth and asset protection, streamlining a complex structure, and preparing for a sale and injection of equity.
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
Details
- Published By: Stephen Holmes CTA
- Published On:1 Apr 2014
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))
("TTI")
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.
Tags
Share this page