Published on 03 Feb 11
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- trustee holding shares in development company
- why does this structure arise?
- the tax advisor’s ideal route of funds
- company-to-company exemption (109K)
- rollover into wholly owned company
- elect tax consolidation
- headco/subco mismatch
- the trustee dividend trap.
Jol is a Tax Partner of HLB Mann Judd (NSW) where he specialises in helping corporate and SME clients and their advisors. Jol has significant experience in SME restructuring, practically assisting small businesses to manage their tax risk and opportunity, and realise their highest value at sale. Jol is a regular presenter for The Tax Institute's Morning Tax Club and NSW Tax Forum.
- Current at
10 March 2017