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Top-hatting for SME’s paper

Published on 11 Mar 20 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • what is top-hatting?
  • how to do you undertake a top-hatting restructure tax efficiently?
  • Division 615 – vanilla interposition
  • Subdivision 122-A
  • scrip for scrip rollover – Subdivision 124-M
  • rollover accounting issues and anomalies (the dividend trap).

Author profile

Stephen Holmes CTA
Photo of author, Stephen HOLMES Stephen Holmes, CTA, is a Partner at WMS Chartered Accountants based on the Gold Coast. Stephen has a particular focus on CGT, taxation implications of trusts and SME tax issues generally. He is a regular resource for other accounting professionals on tax matters. He is also a regular speaker on tax matters across south-east Queensland and northern New South Wales. In addition to holding Masters degrees in both Taxation and Economics, Stephen holds a Juris Doctor degree from Bond University Law School with first class honours. - Current at 30 July 2020
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