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Family Tax Planning for SMEs

Published on 21 Nov 2014 | Took place at Stamford Plaza, Adelaide, SA

This event focused on several key areas faced by the SME and family business market including family:

  • succession planning
  • moving business offshore
  • Division 7A – Change is on the horizon
  • Division 7A – Don’t get Caught with deemed payments
  • loans or debt forgiveness and valuations for tax matters – Two perspectives when preparing valuations for family businesses.

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

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Individual sessions

Family succession planning – Governance and tax issues

Author(s):  Ben WILSON

This paper covers:

  • overarching documents
  • governing documents
  • estate planning documents
  • tax considerations for restructures
  • importance of understanding interaction between all documents
  • consequences on death of failure to implement a succession plan properly.

 

Materials from this session:

Family succession planning - Practical issues with succession and structures

Author(s):  Adrian CARTLAND

This paper covers:

  • choosing an appropriate structure for succession planning
  • non binding direction
  • binding direction
  • passing control.

 

Materials from this session:

Family succession planning - Sale preparedness

Author(s):  James Blackburn,  Paul Hindle

This paper covers:

  • sale readiness
  • readiness for due diligence
  • the sales process
  • post structure.
Materials from this session:

Your offshore planning guide - Case studies

Author(s):  Daisy Abbas

This paper covers:

  • what is the nature of the business and where will activity be undertaken?
  • selection of business entities depends on Australian and local laws
  • where will the entity have a taxable presence? 
  • consider the foreign tax regime - interaction with Australian CFC and attribution laws – what will the re-write bring? 
  • repatriation of foreign profits
  • indirect tax impacts (VAT, GST) can be significant and affect business plans
  • transfer pricing compliance and planning – how will this be undertaken and what are the risks with Australian and local revenue authorities?
Materials from this session:

Valuations for tax matters - Two perspectives

Author(s):  Stephen Adams,  Matthew SHANAHAN

This paper covers:

  • context to market valuations
  • what is market value?
  • considerations when briefing a valuer.

 

Materials from this session:

Division 7A: Don’t get caught with deemed payments, loans or debt forgiveness - Case studies

Author(s):  Lisa Pritchard

This paper covers:

  • subdivision E – payments and loans through interposed entities
  • subdivision EA & EB – unpaid present entitlements – interposed entities
  • case study facts
  • case study analysis.

 

Materials from this session:

Division 7A: Change is on the horizon

Author(s):  Lisa Pritchard

This presentation covers:

  • the review into Division 7A - why change?
  • proposals/suggestions from the Board - what change?
  • where to from here? – will we like it?
Materials from this session: