Published on 15 Aug 13
by QUEENSLAND DIVISION, THE TAX INSTITUTE
Well run businesses develop to a point, and beyond that point outgrow their structure. Prior to undertaking a capital injection, or admission of new participants, it’s often desirable to undertake some preparatory restructure work. If you fail to prepare, you prepare to fail…
This paper covers:
- Byrne Hotels – ensuring you meet the $6m MNAV test, and don’t overstep the mark
- market value of assets, and recent cases
- separating value assets from operating assets
- licencing of the assets of the business
- incorporation of partnerships – is it always a good idea?
- dividend access shares – is TD 2013/D5 the death knell?
Craig is a Tax Director at William Buck Queensland. Craig has numerous years of professional experience, specialising in providing tax advice across a broad spectrum of clients, focusing primarily on high net worth individuals, large private groups and small listed companies. Craig is highly skilled at interpreting complex legislation and government mandates, as well as providing transactional advice, expert reports, business structuring and restructuring advice and succession planning for family businesses.
- Current at
04 January 2018