This on-demand session is available to watch instantly after purchase at the time of your choosing and will expire within 12 Months of purchase.
Date recorded: July 2023
This presentation will provide you with the opportunity to develop the skills necessary to determine which structure is most tax effective for a particular type of business, commercial or investment activity.
This seminar will assist you in understanding the tax (income tax, CGT and GST) issues to consider in restructuring from a sub-optimal tax structure to a more effective structure in recognition of a full range of tax tools that may be available including CGT rollovers, the small business restructure rollover, trading stock rollovers, depreciating asset rollover and the small business CGT concessions. Case studies considering different entity types will be used to demonstrate the operation of the rules. The presentation will also review strategies (commercial and otherwise) that may need to be implemented prior to undertaking a restructure.
The presentation is designed for tax professionals and other finance professionals that have responsibility for the tax affairs of small business entities.
Meet your speaker, Tom Delany
Tom is the principal of Tax Partner Pty Ltd, which provides tax training and tax consultancy services to accounting and legal firms including a wide range of tax advisory services such as high-level tax planning in addition to preparing tax advices, private ruling requests and objections on a variety of tax-related topics. Tom holds a Master of Taxation from the University of New South Wales, a Bachelor of Business (with Distinction) from the University of Southern Queensland
