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  • Evolving Structure of SMEs – More than meets the eye presentation

Evolving Structure of SMEs – More than meets the eye presentation

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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 profile

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
Click here to expand/collapse more articles by Peter J MCKNOULTY.

 

This was presented at 2017 Queensland Tax Forum .

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