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Structuring – Getting it right from the start paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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 12 Jun 20 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • traditional considerations
  • what’s on the menu?
  • some specific matters to note in respect of land
  • can structuring choices attract the ATO’s attention?

Author profile

John Ioannou CTA
John Ioannou, CTA was admitted as a Solicitor in 2002, is a Principal Lawyer at Macpherson Kelley and leads the national tax practice. He has experience in the areas of tax structuring, tax disputes and commercial transactions. John has a Bachelor of Arts, Bachelor of Laws and a Masters of Law. John is currently serving as the QLD representative on the Tax Institute's National Council. - Current at 15 December 2025
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Structuring – Getting it right from the start

Author(s):  John Ioannou

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