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Businesses on the Move: Relevant Restructuring

Published on 16 Sep 2015 | Took place at Tattersall's Club, Brisbane, QLD

This event took typical private business circumstances as a framework for the day’s proceedings. The program walked through all, not just the tax issues, required in tackling common circumstances. Most importantly, the day allowed you to draw on discussions with experienced advisors who are used to firing the arrows that assist their clients navigate the issues.

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

Individual sessions

Estate and succession planning - Governance agreements

Author(s):  Patrick Ellwood,  Matthew BURGESS

This paper covers:

  • what is an insurance funded buy-sell agreement?
  • self-owned policies
  • capital gains tax (CGT) issues - agreement
  • CGT issues - insurance policies
  • superannuation (including SMSF) policy ownership
  • cross-owned insurance arrangements between partners
  • insurance via a special purpose trust
  • company owned business succession insurance.
Materials from this session:

Relevant restructuring - Payroll tax and duty aspects

Author(s):  Jessica Laird,  Lyndon Garbutt,  Darius Hii

This paper covers:

  • importance of understanding the payroll tax grouping provisions
  • historical context - anti-avoidance measures
  • current grouping provisions
  • grouping of corporations
  • grouping based on use of common employees
  • grouping based on commonly controlled businesses
  • groups arising from tracing of interests in corporations
  • joint and several liability.
Materials from this session:

Roll-overs and small business CGT concessions

Author(s):  Linda Tapiolas

This paper covers:

  • roll-overs
  • trusts: general discount and small business CGT concessions.
Materials from this session:

Setting the scene - Laying the foundations

Author(s):  John Ioannou,  Murray HOWLETT

This presentation covers:

  • understand the family and business
  • genograms v structuregrams
  • client objectives
  • considerations for advisers
  • different perspectives.
Materials from this session: