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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 CTA
Alex is a Senior Associate with with West Garbutt and was admitted as a solicitor in 2014. He has focused on technical tax for most of his career and has experience in the areas of income tax, CGT, GST, superannuation guarantee as well as disputes with revenue authorities.

Alex has acted for a broad range of clients, including family businesses, high wealth private groups, national non-profit organisations, deceased estates and corporate groups. He has acted on large transactions ($100M+) which required significant tax involvement, as well as objections and appeals for income tax, CGT and GST.

Alex has been published in a variety of publications including Bloomberg BNA Tax Planning International Asia Pacific Focus, the New South Wales Law Society Journal and the Tax Institute of Australia ‘Taxation in Australia’ journal.

- Current at 30 August 2019
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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 plan the transition from business or full-time work to the next phase of their lives. Its programs help to develop work-life balance at all stages of a career. TPA’s belief is that everyone is entitled to a happy and healthy life both during and after full-time work. Peter has degrees in Commerce and Law (with Honours) from the University of Queensland. - Current at 12 July 2018
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This was presented at 2017 Queensland Tax Forum .

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Individual sessions

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Purpose – What Does it Mean?

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Practical approaches to working with startups

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State taxes update

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ATO - Achieving certainty

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