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Restructures, demergers and buy-backs

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Non Member Price: $45.00

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Published on 01 Feb 23 by "THE TAX SPECIALIST" JOURNAL ARTICLE

There is no such thing as a “one size fits all” when it comes to structuring. What is an ideal structure will vary from client to client based on the specific facts of the asset or the business, and the objectives of the owners. Over time, an existing structure may no longer be the most appropriate for the client’s situation, and accordingly a change to the structure may be necessary. While you may have the desired structure in mind, managing the full suite of commercial, legal and tax outcomes in the short, medium and longer term is crucial to effectively implementing a restructure. Focusing too heavily on short-term tax aspects, such as the ability to access a CGT roll-over or the CGT general discount, risks missing the bigger picture commercial issues or potentially more significant tax issues in the medium to longer term.

Author profiles

Todd Want CTA
Todd Want, CTA, is the Partner in charge of the Tax Services division at William Buck in Sydney, where he specialises in private client tax matters. Todd advises his clients on a broad range of tax issues, while he also provides specialist consulting services to accountants, lawyers, financial planners and other professionals in public practice to assist them in advising their clients. Todd is also the immediate past President of The Tax Institute and a regular presenter at various Tax Institute conferences and events. - Current at 08 April 2025
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Danielle Constantine
Danielle Constantine is a Partner in the specialist Tax Services team at William Buck. Danielle provides practical and technical solutions to a variety of clients and other practitioners, specialising in the mid-market. Her experience ranges from capital gains tax, acquisitions and restructuring, small business CGT concessions and tax consolidation through to residency and managing ATO reviews or audits. Danielle regularly presents tax updates and training to both internal and external stakeholders. - Current at 25 September 2024
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