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Which option to choose when circumstances dictate a change paper

Member Price: $57.00
Non Member Price: $75.00

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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 has been practicing as an accountant since 1987 and has had a focus on tax since 1994. 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, Stephen has been a senior tax and superannuation trainer with CAANZ and has been instrumental in establishing dedicated tax training communities on both the Gold Coast and in Lismore for Northern NSW practitioners. 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. Stephen holds separate Masters degrees in both Taxation and Economics as well as a Bachelor of Business. More recently, he was awarded a Juris Doctor degree with first class honours from Bond University. - Current at 30 January 2025
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This was presented at SME structures & restructures .

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Which option to choose when circumstances dictate a change

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Part IVA and giving restructure advice

Author(s):  John Ioannou

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Getting the structure right: Art v science

Author(s):  Troy MORGAN

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Stamp duty – What you need to know, but may not

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What you need to know about Division 7A

Author(s):  Linda Tapiolas

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