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Which option to choose when circumstances dictate a change paper

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Published on 27 Feb 14 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • legislative/ATO driven change – UPE stance
  • growth/asset protection restructuring
  • transfer of business without CGT rollovers (using the small business concession)
  • small business concession issues
  • combining multiple operating entities
  • restructuring for a sale.

Author profile

Stephen Holmes CTA
Photo of author, Stephen HOLMES Stephen Holmes, CTA, is a Partner with WMS Chartered Accountants based on the Gold Coast. He specialises in all SME tax matters with a particular interest in the CGT small business concessions, tax effective restructures and Division 7A. Since 2011. He is passionate about tax education and assistance for regional accountants. He is also a regular speaker for other professional bodies including the Tax Institute. - Current at 01 June 2026
Click here to expand/collapse more articles by Stephen HOLMES.

 

This was presented at SME structures & restructures .

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Which option to choose when circumstances dictate a change

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What you need to know about Division 7A

Author(s):  Linda Tapiolas

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