Published on 03 Feb 2011
| Took place at Parkroyal, Parramatta
Structuring is once again a hot topic for SMEs. As June 2011 draws near, the Tax Office’s changed
approach to distributions and unpaid present entitlements has multiplied the uncertainty and compliance
required for trustees and their advisors. For other entities, structure remains a driver of tax issues.
This event touched on these issues before moving on to structural solutions:
how to spot structure problems before they get out of control
the ‘must-know’ strategies to restructure with minimum cost
how the right structure can minimise compliance
how to restructure while preserving CGT concessions.
Structure issues & solutions for SMEs
Author(s): Jol DARE
This paper covers:
trustee holding shares in a company with an appreciating asset
headco/operating co tax mismatches; being unprepared for consolidation
the trustee dividend trap
using a trustee to conduct active business and funding through UPEs to corporate beneficiaries which are prospectively subject to Div 7A.