Published on 28 Feb 13
by QUEENSLAND DIVISION, THE TAX INSTITUTE
There are a number of reasons why your client might want to restructure their SME business into a company or a corporate group with a holding company structure. For example, UPE issues with an SME business operated through a trust, or the desire to move a more mature SME business into a corporate group structure with a holding company (for example, for asset protection purposes or to allow for new investors).
This paper focuses on restructures of an SME business into a company or a corporate holding company structure. It covers, with examples:
- CGT rollovers:
- trust to a company
- corporate holding company restructures
- SME corporate group – should you form a tax consolidated group?
- pros and cons
- ACA calculations – tips and traps following restructure.
Current at 23 May 2013
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