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Tax-effective restructuring for SMEs

Published on 01 Apr 14 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Business and investment structures which may have been appropriate for the business and personal circumstances of particular taxpayers when first established may become less efficient and appropriate as those circumstances change over time, and may require adjustment or restructuring. This paper sets out some structuring options and techniques that can be used when changes in circumstances occur and the client’s structure or structures may require some modification.

The paper discusses a range of changes in circumstances and/or client-driven behaviour that are commonly encountered in practice. They include legislative and Australian Taxation Office change, particularly in the treatment of unpaid present entitlements, growth and asset protection, streamlining a complex structure, and preparing for a sale and injection of equity.

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Author Photo - Stephen HOLMES
Stephen HOLMES

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