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SME Intensive

Published on 21 Aug 2009 | Took place at Stamford Grand, Adelaide, SA

This event was aimed at professional advisors and practitioners working with private businesses of any size.

This event covered a range of tax and commercial developments impacting on the private business sector, including Division 7A changes, structuring businesses and assets through various entities, managing financing arrangements, non-commercial losses, and divesting businesses.

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Individual sessions

Division 7A - Making it even harder

Author(s):  Terry LEWIS

This paper discusses the recently issued Treasury Consultation Paper on the tightening of the non-commercial loan rules in Division 7A. There are some very significant issues addressed in this paper that will impact on commercial arrangements, which previously fell outside of Division 7A. Examples are used to outline the situations currently under consideration for change by Treasury and the practical implications for practitioners. The paper covers:

  • use of company assets
  • tax avoidance using corporate limited partnerships
  • other significant technical amendments, including:
    • interposed companies and trusts
    • revaluation schemes
    • redefining "distributable surplus"
    • repayments
    • non-resident companies.
Materials from this session:

Third party involvement in SME businesses - coming and going

Author(s):  Christopher KNOTT

The introduction and departure of third parties (including arm's length parties, family members and employees) into a SME business requires a consideration of commercial, CGT, stamp duty, GST and payroll tax issues. This paper looks at these issues. Matters covered include:

  • methods of providing equity to third parties
  • company, trust, partnership and sole trader issues
  • what percentage interests have tax and duty consequences
  • tax and duty relief and concessions
  • passive investors vs active participants
  • financing of new investors.
Materials from this session:

Managing debt in volatile times

Author(s):  Tony KEENAN

Corporate borrowers, now more than ever, need to take action to increase the confidence they engender in their finance providers. Transparency is the key to achieving a strong, up-to-date position. This paper focuses on how businesses can manage and enhance their borrowing arrangements in these volatile economic conditions, and addresses issues including:

  • prevailing market benchmarks and standards
  • points of leverage for the borrower and governance issues
  • enhancing security terms, covenants, facility mix and pricing.
Materials from this session:

Non-commercial losses

Author(s):  Adam FISHER

With the Government's announcement in the Budget and subsequent issue of exposure draft legislation, non-commercial losses are firmly back on the agenda and the push to tighten the existing rules has begun.

With this renewed focus on non-commercial losses, it is a perfect opportunity to recap the current rules, tricks and traps and also understand the effect of the proposed changes and identify strategies to assist clients who may be caught by them. This paper covers:

  • an overview of the non-commercial losses rules
  • the current test criteria
  • the exceptions to the rules
  • the Commissioner's discretion in relation to the current rules
  • the changes outlined in the exposure draft
  • the effect of the current rules and proposed changes on privately held business.
Materials from this session:

Acquisition and divestment of businesses

Author(s):  Paul TANTI

This presentation covers:

  • tax and commercial issues
  • identification of assets
  • restraint of trade payments
  • apportionment of purchase price
  • structuring purchase price:
    • instalments
    • earn outs
  • stamp duty issues.
Materials from this session: