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Passing control of family business / business succession paper


This paper covers:

  • understanding your business structure and planning 
  • family trusts – a big piece of the puzzle
  • resettlements of trusts
  • reimbursement agreements.



Author profiles

Raoul D'Cruz
Raoul D’Cruz is a Tax Lawyer with Hall & Wilcox, a preeminent independent business law firm. Raoul specialises in business transaction advisory (across income tax, GST and other taxes) and assists clients to resolve disputes with the Australian Taxation Office (ATO) as well as other revenue authorities. Specifically, Raoul is passionate about assisting businesses and privately held groups (as well as their advisers) to ensure that they fully utilise available tax concessions, assist with optimising their cash flow and help with general tax compliance. More recently, Raoul has been advising on the tax (with a particular focus on GST) implications of dealing in digital currencies in Australia as well as the GST developments relating to cross border supplies (including those relating to e-commerce). He has more than five years experience in the tax area and has a diverse background across a variety of industries. Having worked in both the Big 4 environment, the public sector, the private sector and with a keen involvement in the entertainment industry – Raoul is a well-rounded, personable and practical advisor who likes to understand business motivations and communicates in a direct and understandable manner. He is currently an Affiliate Member of the Tax Institute and a member of the Law Institute of Victoria. Kathy updated for Tax and Innovation Day - Current at 24 August 2018
Andrew O'Bryan CTA
Andrew O’Bryan, CTA, is a senior Tax Partner at Hall & Wilcox Lawyers. He has more than 35 years’ experience giving expert tax advice to private business and wealthy family groups. He has particular expertise in the tax aspects of succession planning and in managing complex disputes with the ATO. - Current at 24 September 2018
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This was presented at 2018 Business Succession, the Family and Tax Day .

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