Corporate restructuring for your SME business presentation

Published on 28 Feb 13 by QUEENSLAND DIVISION, THE TAX INSTITUTE

There are a number of reasons why your client might want to restructure their SME business into a company or a corporate group with a holding company structure. For example, UPE issues with an SME business operated through a trust, or the desire to move a more mature SME business into a corporate group structure with a holding company (for example, for asset protection purposes or to allow for new investors).

This presentation focuses on restructures of an SME business into a company or a corporate holding company structure. It covers, with examples:

• CGT rollovers:
  • trust to a company
  • corporate holding company restructures
• SME corporate group – should you form a tax consolidated group?:
  • pros and cons
  • ACA calculations – tips and traps following restructure.

Author profile

Dean Steer FTI

Dean is a Director with Bentleys (Qld) Pty Ltd in the tax consulting division in Brisbane. He has a unique background and perspective having worked in commerce for a mining company, for the ATO and in public practice. Prior to joining Bentleys he worked for ten and a half years with a "Big 4" accounting firm in a tax advisory role. Dean has considerable experience in providing taxation advice and assistance to a broad range of clients, with a particular focus on corporate and SME income tax matters. - Current at 24 November 2014

More by Dean STEER

• Setting the scene: Available structures for professional practices paper - 24-September-2014
• Corporate restructuring for your SME business paper - 28-February-2013
• Uniform capital allowances - 15-February-2002

Click here to expand/collapse more articles by Dean STEER.