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SME – Structures and transactions paper


This paper covers:

  • recent tax consolidation changes
  • earnout arrangements - State of play
  • case study
  • case study suggested solutions.

Author profiles

Murray Graham CTA
Murray has over 20 years experience advising business on domestic and international income tax issues. He holds a Bachelor of Commerce degree from The University of Queensland and is a Fellow of the Institute of Chartered Accountants in Australia. His extensive client base includes publicly listed companies whose own in-house tax function requires specialist taxation assistance, organisations that outsource the servicing of their taxation requirements, smaller accounting firms and their clients. His extensive experience in a variety of industries provides his clients with the benefits of commercial acumen when consulting on taxation issues. - Current at 01 February 2011
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Peter Glindemann
Peter is a senior manager in EY's Private Client Services team. He provides tax advice, tax compliance and accounting services to clients with diverse needs. He has a depth of experience in providing practical advice to clients on a broad range of matters, such as: - Inbound and outbound investment structures - Tax due diligence reviews - Small business CGT concessions and CGT roll-overs - Tax consolidated group formations, entries and exits - Australian Taxation Office reviews and audits - Deemed dividend rules. - Current at 07 April 2015
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Thomas Tulley CTA
Thomas has over 20 years' experience in advising on trusts including opportunities and pitfalls. He is a partner in EY, leading the Brisbane Tax Private Clients team. He focuses on providing families and businesses with tax, accounting, asset and estate structuring and succession advice. - Current at 14 March 2016
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This was presented at Private Business Tax Retreat .

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