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Top-hatting for SME’s presentation

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Published on 11 Mar 20 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers:

  • what is top-hatting?
  • when is it useful in an SME context?
  • how do you do it tax efficiently?
  • types of rollovers available;
  • disadvantages of top-hatting; and
  • ATO’s Views of the technique.

Author profile

Stephen Holmes CTA
Photo of author, Stephen HOLMES 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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