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SME structures & restructures

Published on 27 Feb 2014 | Took place at Tattersall's Club Brisbane, QLD

There is nothing small or medium about the advice required to be given to SMEs. In fact, getting the details right or wrong when advising SMEs on structures, restructures, use of trusts and Division 7A will make you either a hero or villain.

This event covered the following:

  • what you should be taking into account when giving advice on structures
  • which option to choose when circumstances dictate a change
  • potential to bust-proof a trust
  • what you need to know about Division 7A but never hear about
  • stamp duty – what you need to know about, but may not
  • Part IVA and giving restructure advice.

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

Individual sessions

Potential to bust-proof a trust

Author(s):  Matthew BURGESS

This paper covers:

  • the Family Courts’ power to deal with trust assets
  • trusts and asset protection – protection from bankruptcy
  • practical considerations.
Materials from this session:

Which option to choose when circumstances dictate a change

Author(s):  Stephen HOLMES

This paper covers:

  • legislative/ATO driven change – UPE stance
  • growth/asset protection restructuring
  • transfer of business without CGT rollovers (using the small business concession)
  • small business concession issues
  • combining multiple operating entities
  • restructuring for a sale.
Materials from this session:

Part IVA and giving restructure advice

Author(s):  John Ioannou

This paper covers:

  • context is key!
  • client's and adviser's perspective
  • framework of Part IVA
  • the purpose.
Materials from this session:

Getting the structure right: Art v science

Author(s):  Troy MORGAN

This paper covers:

  • structuring objectives
  • CGT concessions
  • consolidation
  • Division 7A
  • asset protection.
Materials from this session:

Stamp duty – What you need to know, but may not

Author(s):  James PETTERSON

This paper covers:

  • dealings in dutiable property
  • landholder duty
  • knowing when to apply for a corporate reconstruction exemption
  • final tip from a practitioner.
Materials from this session:

What you need to know about Division 7A

Author(s):  Linda Tapiolas

This paper covers:

  • private companies
  • trusts and UPEs
  • Division 7A and family law obligations
  • Commissioner’s discretion under section 109RB
  • UPE case studies.
Materials from this session: