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Corporate restructuring for your SME business paper


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.

Author profile

Dean Steer FTI
Dean is a Director with Bentleys (Qld) Pty Ltd in the tax consulting division in Brisbane. He has a unique background and perspective having worked in commerce for a mining company, for the ATO and in public practice. Prior to joining Bentleys he worked for ten and a half years with a "Big 4" accounting firm in a tax advisory role. Dean has considerable experience in providing taxation advice and assistance to a broad range of clients, with a particular focus on corporate and SME income tax matters. - Current at 24 November 2014
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This was presented at SME Structures - Avoiding a Train Wreck .

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Individual sessions

Part IVA and restructures

Author(s):  David MARSCHKE

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