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Is you business CGT concession ready? presentation
Published on 16 May 13 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Selecting an appropriate structure to operate a business or hold investments is crucial to ensure the desired commercial and tax outcomes can be achieved. So how do you decide what is the right (or wrong) structure for an SME? How do you make sure the structure is ready to access the small business CGT concessions? By focusing on a series of real-life examples of structures used by SMEs, this presentation looks at:
- effective structuring of an SME, including the major strengths and weaknesses of particular structures
- how to determine if a structure has become ineffective and what to do if this is the case
- what should you do if you have inherited a poor structure?
- what factors should be considered if you decide to restructure?
- how do you know if a business or structure is CGT concession ready?
- can you manage or fix potential problems in the ability to access the CGT concessions?
Author profiles:
Todd Want CTA
Todd brings over 10 years of experience to his role as a Director in the Tax Services division at William Buck. Todd specialises in small-to-medium enterprise tax matters and advises clients on a broad range of tax issues such as capital gains tax, structuring and restructuring, the tax consequences of acquisitions and divestments, small business CGT concessions, Div 7A, taxation of trusts and tax risk management. Todd also provides specialist tax consulting and training services to accountants in public practice, lawyers, financial planners and other professionals to assist them in advising their clients. Current at 28 June 2016
Click here to expand/collapse more articles by Todd Want.
Gregory Travers CTA
Greg is the Director in charge of the Tax Services division of William Buck in Sydney. His clients are predominantly private businesses, both Australian and foreign-owned, as well as higher wealth individuals and families. The work undertaken by Greg is primarily advising on issues and transactions such as restructuring, exit strategies, business acquisitions and international expansion, along with referrals from accountants, lawyers and other advisers. Greg is the author of The Tax Adviser’s Guide to Part IVA, published by The Tax Institute. Current at 27 June 2016Click here to expand/collapse more articles by Greg TRAVERS.
This was presented at NSW 6th Annual Tax Forum.
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TOFA - Business as usual?
Author(s): Julian CHENGMaterials from this session:
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Increased tax risks for directors
Author(s): Bradley TONKSMaterials from this session:
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It's special, super special - Non-arm's length income
Author(s): Jennifer YEOMaterials from this session:
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What's so special about those circumstances? The Commissioner's discretion to disregard or reallocate excess super contributions
Author(s): Matthew McKEEMaterials from this session:
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Employer tax obligations - Staying a step ahead
Author(s): Andrew HUTTMaterials from this session:
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Alternative dispute resolution
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Superannuation
Author(s): Mark PAYNEMaterials from this session:
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The new Part IVA
Author(s): Cory HILLIER, Justin CHERRINGTONMaterials from this session:
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Franking dividends - Some tips and traps
Author(s): Brent MURPHYMaterials from this session:
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Financial services reforms and regulations
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What's happening in the not-for-profit sector?
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Residence of individuals
Author(s): Sanjay WAVDEMaterials from this session:
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The promoter penalties regime
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Garnishees and freezing orders
Author(s): Rashelle Seiden, Tim RUSSELLMaterials from this session:
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Divorce and taxes
Author(s): Kelvin FITZALANMaterials from this session:
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Securitisation vehicles and limited recourse debt amendments
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An update on capital management issues including debt/equity: recent developments
Author(s): Simon JENNER, Steven GUOMaterials from this session:
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Transfer pricing legislation reform - Tranche 2: What does it mean for tax payers?
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The R&D tax incentive
Author(s): Ian Ross-Gowan, Kris GALEMaterials from this session:
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Trusts...What can you do and what you need to do before June 30?
Author(s): Gordon S COOPERMaterials from this session:
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Is your business CGT concession ready?
Author(s): Greg TRAVERS, Todd WantMaterials from this session:
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Limited Recourse Borrowing Arrangements by SMSFs - In practice
Author(s): Lisa ODDOMaterials from this session:
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Division 7A
Author(s): Andrew NOOLANMaterials from this session:
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Review of tax agent services regime with a focus on reasonable care
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Use of testamentary trusts in estate planning
Author(s): Dung LamMaterials from this session:
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Should you offer estate planning to your client?
Author(s): Bernie O'SULLIVANMaterials from this session:
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Superannuation contributions: Getting money into the fund
Author(s): Jennie LYNNMaterials from this session:
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Superannuation benefits: Getting money out of the fund
Author(s): Mike MitchellMaterials from this session:
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Trust reforms
Author(s): Ken SCHURGOTTMaterials from this session:
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