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SME – Structures and transactions paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 02 Jun 11 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • general observations on structuring for SMEs and CGT concessions
  • life cycle of a SME business
  • identifying some broad principles for the CGT concessions
  • main comments for types of entities
  • case study 2.

Author profiles

Mark West CTA
Photo of author, Mark WEST Mark West, CTA is a qualified as a lawyer, chartered accountant and chartered tax adviser, Mark provides advice across the spectrum of taxes. Mark assists with all legal matters involving taxation law. He advises on appropriate business or investment structures/restructures and on making applications for rulings from the ATO. He assists with tax audits and with related settlement negotiations with the ATO and State revenue authorities. He has acted for clients in tax cases before the Administrative Appeals Tribunal and the Full Federal Court. Mark been listed as a leading tax lawyer in Queensland by Doyles Guide and The Best Lawyers™ in Australia. - Current at 18 January 2024
Click here to expand/collapse more articles by Mark WEST.
Reuben Bramanathan
Reuben Bramanathan is a Senior Associate at McCullough Robertson. Reuben advises clients in all aspects of revenue law and represents them in disputes with revenue authorities. His areas of expertise include tax-effective business restructures and exits, Division 7A and the taxation of trusts. Reuben also acts for clients in commercial transactions including mergers and acquisitions. - Current at 25 February 2014

 

This was presented at Private Business Tax Retreat .

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Individual sessions

Living with Division 7A

Author(s):  Brian J RICHARDS,  Paul BANISTER

Materials from this session:

SME - Structures and transactions

Author(s):  Murray GRAHAM,  Thomas TULLEY,  Peter Glindemann

Materials from this session:

SME - Structures and transactions

Author(s):  Mark WEST,  Reuben Bramanathan

Materials from this session:

SMSF's - Succession issues

Author(s):  Lyn FORMICA

Materials from this session:

Further details about this event:

 

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