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Evolving Structure of SMEs – More than meets the eye paper

Published on 24 Aug 17 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • what is a small business
  • small business concessions
  • strategies to change a business structure
  • small business restructure rollover
  • small business CGT concessions
  • subdivision 122-A and 122-B rollovers
  • ownership interest rollovers
  • other considerations when restructuring
  • case study.

 

Author profiles

Alexander Whitney
Alex is a Lawyer with McCullough Robertson. - Current at 01 February 2016
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Peter McKnoulty CTA
Peter is a Consultant at McCullough Robertson, having been a partner with the firm from July 1986 to December 2011. His practice focuses on tax and commercial law with an emphasis on estate planning, taxation, tax planning, business structuring, business succession and family business intergenerational transfer. He is also the Founder of Transition Planning Australia, which helps business owners, professionals and others to create a framework for the transition from business or full-time work to the next phase of their lives. TPA’s belief is that everyone is entitled to a meaningful life after full-time work. Peter has degrees in Commerce and Law (with Honours) from the University of Queensland. - Current at 29 November 2017
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This was presented at 2017 Queensland Tax Forum .

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Individual sessions

M&A update: A selection of topical issues

Author(s):  Michael CHANG

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Purpose – What Does it Mean?

Author(s):  Mark L ROBERTSON

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Practical approaches to working with startups

Author(s):  Brian RUDDLE

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State taxes update

Author(s):  Philip MAGOFFIN

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ATO - Achieving certainty

Author(s):  Joanne CASBURN,  Anthony Bach

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