Published on 09 Feb 99
by VICTORIAN DIVISION, THE TAX INSTITUTE
Gives an overview of the different types of structures, including recent developments in hybrid entities. Looks at the implications of different structures on: access to funds/Division 7A; asset protection; superannuation and investments; succession planning; expansion of business; sale of business/unwinding of structure; utilisation of tax losses/use of interposed entity elections.
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