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Structuring and restructuring the expanding business paper


Microbusinesses grow into small businesses, which in turn expand into large businesses and, with a touch of luck and good management will become very large businesses. This paper is about keeping pace with the tax and commercial structures appropriate for the growing enterprise. Common examples of inflexible and inappropriate structures as the business grows will be examined.

The paper focuses on:

  • restructuring to better suit the owners’ changing circumstances
  • the income tax and GST implications of restructuring
  • creating better structures using CGT rollovers exemptions and demergers
  • transaction costs including stamp duty and GST
  • dealing with problem assets (know-how and WIP)
  • consideration of Part IVA.

Author profile

Gilson Levy CTA-Life
Gil is a Principal of MGI Sydney. With over 40 years’ experience in tax consulting he specialises in providing advice to both clients and other practitioners in the SME segment, particularly on the CGT issues associated with mergers and acquisitions. Gil is a past President of The Tax Institute and current President of the Asia Oceania Tax Consultants Association. - Current at 06 August 2012
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This was presented at 20th National Tax Intensive Retreat: Expanding the Family Business .

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Individual sessions

Workshop 1 questions and answers

Author(s):  Jo-anne HOTSTON

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Workshop 2 questions and answers

Author(s):  David MARSCHKE

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Workshop 3 questions and answers

Author(s):  Michelle HARTMAN,  Kevin J MUNRO

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Intellectual property, goodwill and taxation

Author(s):  Domenic CARBONE

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