Your shopping cart is empty
Roadmap to Business Restructures
Published on 21 Jul 2004 | Took place at Leonda by the Yarra, Hawthorn, VIC
Growing? Retiring? Assets need protection? This is important business. The efficient reorganisation of an ownership structure can be an important step in growing a business, preparing a business for sale, transferring a business to family members, or simply trying to protect your assets. Different ownership structures produce different tax results for the same economic transaction, and it is important to know the differences. This program presents the specialist techniques to restructure business groups without causing unnecessary and detrimental tax consequences, and provides real insight into contemporary asset protection issues, including proposed changes to the Bankruptcy Law and the role of the professional advisor on asset protection.
Get a 20% discount when you buy all the items from this event.
Individual sessions
Overview of business restructure issues
Author(s):
Michael JONES
This paper presents an overview or 'roadmap' to the structural issues that need to be considered in dealing with a business restructure, including:
This paper was also presented by Len Hertzman at the Roadmap to Business Restructures seminar held in Perth on 27 August 2004 and by Andrew Noolan at the Roadmap to Business Restructures seminar held in Sydney on 26 October 2004.
- forming a partnership
- vesting trusts into companies
- other trust to company rollovers
- scrip for scrip CGT rollover
- de-merging
- tax consolidation.Materials from this session:
insert_drive_file
Evaluating the taxation impact of the alternative techniques
Author(s):
David KENT
This paper focuses on the key taxation issues arising from a business restructure, including:
This paper was also presented by Mark Ceglinski at the Roadmap to Business Restructures seminar held in Perth on 27 August 2004.
- CGT consequences (cost base, 50% CGT discount, small business concessions)
- capital allowances (intellectual property, plant and equipment)
- trading stock
- tax losses
- family trust elections/interposed entity elections
- Division 7A
- GST
- stamp duty.Materials from this session:
insert_drive_file
Asset Protection and Succession Planning
Author(s):
Michael LHUEDE
This paper examines asset protection and succession planning issues to be addressed as part of the restructure including:
This paper was also presented by Daniel Fry at the Roadmap to Business Restructures seminar held in Perth on 27 August 2004.
This paper includes updates made by the author for presentation at the Roadmap to Business Restructures seminar held in Sydney on 26 October 2004.
- asset protection including consideration of the proposed anti avoidance changes to the Bankruptcy Act
- the role of the professional advisor when insolvency looms
- succession planning
- estate planning.Materials from this session:
insert_drive_file
Instructing your solicitor on restructure techniques
Author(s):
William KHONG
This paper outlines the steps required in instructing solicitors to effect a restructure and reviews the relevance of various documents that create the restructure.
Issues addressed include:
This paper was also presented by Kelvin Tan at the Roadmap to Business Restructures seminar held in Perth on 27 August 2004 and by the author at the Roadmap to Business Restructures seminar held in Sydney on 26 October 2004.
- documentation
- mechanisms (assignments, deeds agreements).Materials from this session:
insert_drive_file
The Tax Institute is Australia's leading professional association and educator in tax providing the best resources, professional development and networks.