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SME – Structures and transactions paper

Published on 02 Jun 11 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • general observations on structuring for SMEs and CGT concessions
  • life cycle of a SME business
  • identifying some broad principles for the CGT concessions
  • main comments for types of entities
  • case study 2.

Author profiles

Mark West CTA
Photo of author, Mark WEST Mark is a principal and founder at West Garbutt. Qualified as a lawyer, chartered accountant and chartered tax adviser, Mark provides advice across the spectrum of taxes. He has experience in income tax, capital gains tax, goods and services tax, fringe benefits tax, payroll tax and land tax. Mark assists with all legal matters involving taxation law, including making applications for private, class or product rulings from the ATO. He assists with tax audits and with related settlement negotiations with the ATO and State revenue authorities. He also provides tax advice on restructures, mergers and acquisitions, and on debt and equity fundraisings. He has acted for clients in tax cases before the Administrative Appeals Tribunal and the Full Federal Court. Mark conducts tax due diligence reviews, prudential reviews (i.e. prior to ATO or State revenue authority audit) of taxation exposures and gives opinions on uncertain or ‘reportable’ tax positions. Mark acts for high wealth individuals, for private groups and for listed company groups across sectors including engineering, investment funds, information technology and property. He has a number of clients in the retirement living field and is a recognised expert on taxation issues in that industry. He also advises on taxation matters for the non-profit sector, including private ancillary foundations. Mark regularly conducts training and presentations on taxation matters for accounting and legal firms as well as for professional and industry bodies. Marks expertise has been recognised by his peers for many years. In recent years Mark been listed as a leading tax lawyer in Queensland by Doyles Guide for 2017 and 2018. Mark has also been recognised by his peers for inclusion in the The Best Lawyers™ in Australia since 2013 for Tax Law, Retirement Villages and Senior Living Law. - Current at 19 September 2019
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Reuben Bramanathan
Reuben Bramanathan is a Senior Associate at McCullough Robertson. Reuben advises clients in all aspects of revenue law and represents them in disputes with revenue authorities. His areas of expertise include tax-effective business restructures and exits, Division 7A and the taxation of trusts. Reuben also acts for clients in commercial transactions including mergers and acquisitions. - Current at 25 February 2014
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This was presented at Private Business Tax Retreat .

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