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Structure Issues and Solutions for SMEs

Published on 03 Feb 2011 | Took place at Parkroyal, Parramatta, NSW

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.

Individual sessions

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.
Materials from this session: