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Restructuring a small business paper

Member Price: $57.00
Non Member Price: $75.00

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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 03 May 18 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • CGT rollovers
  • Subdivision 328-G: restructures of small businesses
  • case study 1: business conducted by another entity
  • case study 2: shares
  • case study 3: safe harbour rule
  • case study 4: company with family trust shareholder
  • sole trader to corporate structure.

 

Author profiles

Stephen Heath CTA-Life
Photo of author, Stephen HEATH Stephen Heath, CTA, is a Partner in the Taxation & Revenue section of Wallmans Lawyers, with his principal practice areas being superannuation and tax. He also works on general commercial matters with a focus on tax planning, business structuring and insurance. Steve is a recent past member of The Tax Institute’s State Council and National Council. - Current at 08 July 2019
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Grantley Stevens CTA
Grantley Stevens, CTA, is the Partner responsible for Nexia Edwards Marshall's Business Consulting and Taxation divisions. He consults to many medium-to-large businesses involved in agriculture, engineering, property, retail and hospitality. He specialises in income tax, FBT, CGT, GST and management consulting, and is also a director of Greyhounds Racing SA and is on the Finance Committee of the Port Adelaide Football Club. - Current at 17 May 2018
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This was presented at 2018 Barossa Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Restructuring a small business

Author(s):  Stephen HEATH,  Grantley STEVENS

Materials from this session:

Reigniting the question of “carrying on a business” and the potentially wasteful imputation system

Author(s):  Tom Paltridge

Materials from this session:

Superannuation strategies post 1 July 2017 – What do you do now?

Author(s):  Kerri Reynolds

Materials from this session:

Family matters and the balancing act

Author(s):  Andrew SINCLAIR

Materials from this session:

How to make the best use of your company losses

Author(s):  Sean VAN DER LINDEN

Materials from this session:

The tax professional of the future

Author(s):  Stephen HEALEY

Materials from this session:

Technology - How will it change your role, your business and the value you provide your clients?

Author(s):  Alistair Hutson

Materials from this session:

Non-resident investment in property

Author(s):  Marc ROMALDI

Materials from this session:

Further details about this event:

 

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