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Tax-effective restructuring for SMEs
Published on 01 Apr 14 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Business and investment structures which may have been appropriate for the business and personal circumstances of particular taxpayers when first established may become less efficient and appropriate as those circumstances change over time, and may require adjustment or restructuring. This paper sets out some structuring options and techniques that can be used when changes in circumstances occur and the client’s structure or structures may require some modification.
The paper discusses a range of changes in circumstances and/or client-driven behaviour that are commonly encountered in practice. They include legislative and Australian Taxation Office change, particularly in the treatment of unpaid present entitlements, growth and asset protection, streamlining a complex structure, and preparing for a sale and injection of equity.
Author profile
Stephen Holmes CTA
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
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