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Business Structures & Restructures Online Workshop

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How to balance the tax issues with the commercial considerations to achieve the best possible outcome

The confidence to explore business structure options with clients
Pros, cons, risks & key issues to consider with the most popular SME structures
The latest ATO guidance on profits of professional services firms

A 4-Part Live Instructor Led Online Workshop

Business structure makes a difference.

It impacts on:

  • The amount of tax paid and when it’s paid
  • The risk exposure for owners and management
  • Ease of succession planning, and
  • Costs of operation and ease of debt funding

Using real life case studies, the Business Structures & Restructures online workshop will help you:

  • Identify the key factors and risk areas when creating a structure
  • Recognise the indicators of when a structure is past its ‘use by’ date
  • Manage changes to a business structure, and
  • Work through the ATO’s specific guidance on professional firm profits.

Sometimes the best structure from a tax perspective just doesn’t make sense commercially. There is no ‘one size fits all’ approach and sometimes the right structure will involve compromise. Understanding what compromises to accept requires an understanding of the impact of each.

Best suited to partners/directors, managers and client facing team members as well as CEOs and CFOs from mid-sized or growing SMEs.

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AU $475 ex GST members
AU $530 ex GST non-members

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AU $1,225 ex GST members
AU $1,320 ex GST non-members

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Total 7 CPD Hours (est.)

Details

Thursdays, 16, 23, 30 April & 7 May 2026

Time:
11:00am - 1:00pm AEST

*Office Registrations. Maximum 10 participants per firm (must have same email domain). The PD points for all attendees will be recognised and links will be provided to all attendees.

What we cover

The Business Structures & Restructures workshop will help you to identify key factors and risk areas when creating a structure, recognise when a structure is past its 'use by' date, and manage structural change.

Using real life case studies, the workshop is designed to give you confidence when approaching business structures.

What's included?

  • 4 x 1.5 hour+ webinars
  • 3 month access to Q&A embedded webinar recording - so don't worry if you can't make all of the live dates
  • Reference notes
Part 1: Putting an appropriate business structure in place from the start
1
2 CPD Hours (est.)

Part 1: Putting an appropriate business structure in place from the start

April 16, 2026

Overarching principles for business structures

  • Making sure the fundamentals aren’t forgotten
  • Competing tensions

Key features of different entity types

  • Advantages and disadvantages of operating as a sole trader, partnership, company or trust
  • Issues that need to be considered when setting up the business structure
  • Dealing with the ATO’s latest guidance on trusts and section 100A
  • The impact of the changing company tax rate and franking rates
  • Warning on joint venture arrangements
  • Practical solutions to common problems

Weighing up the main factors

  • Tax issues
  • Risk and asset protection
  • Business efficiency
  • Cash flow
  • Flexibility
  • Access to the small business CGT concessions
Part 3: Tax issues when restructuring a business
3
2 CPD Hours (est.)

Part 3: Tax issues when restructuring a business

April 30, 2026

CGT issues on moving to a new structure

  • Fundamental CGT issues that need to be managed
  • Applying the small business CGT concessions, including common issues and problem areas
  • The impact that a client’s business structure can have on accessing the small business CGT concessions
  • Common traps and how to manage them in practice

Applying rollover relief

  • The small business restructure rollover rules and when they can be used
  • Specific rollovers that are aimed at business restructures
  • Weighing up the advantages and disadvantages of the different rollover options

Other tax issues to consider

  • GST and the going concern provisions
  • Depreciating assets and trading stock
  • Franking credits and tax losses
Part 2: Common SME structures and when to change
2
2 CPD Hours (est.)

Part 2: Common SME structures and when to change

April 23, 2026

Common SME structures

  • Advantages, disadvantages and issues to consider for common SME structures
    • Companies with shares held by trusts
    • Partnerships of trusts
    • Unit trusts
    • Mixture of company and trust structure
    • Holding company / subsidiary company
  • When particular structures might be more suitable than others
  • Assessing the impact of recent ATO guidance on trust structures
  • Current thinking and practical solutions

Moving to a more complex structure

  • Identifying when a business has outgrown its existing structure
  • Are you change friendly?
  • Managing the change process
  • Avoiding the traps
Part 4: Tax consolidation & professional practices
4
2 CPD Hours (est.)

Part 4: Tax consolidation & professional practices

May 7, 2026

Using the tax consolidation rules

  • Costs and benefits of forming a consolidated group
  • A step-by-step guide to the consolidation rules for SMEs
  • Identifying whether a taxable gain could be triggered on formation of the group
  • Bringing losses into a consolidated group and using them

Professional practice structures

  • How to determine whether income is derived from personal services or a business structure
  • The tax impact of failing the PSI rules
  • What the ATO and courts expect when the PSI rules are passed
  • The ATO's guidance in PCG 2021/4 on dealing with profits derived from a business structure rather than personal services
  • ATO guidance that isn’t contained in the PCG
  • Staying under the Part IVA radar

Our presenters

Tax Director, Knowledge Shop

Michael Carruthers

ProfileMichaelCarruthers

Michael is an adviser, author, in demand presenter, mentor to Knowledge Shop’s technical team, and is well known for his capacity to translate highly technical information into tangible and useable advice for the profession. He has a knack for seeing through the complexity and helping advisers work through highly technical issues with certainty and accuracy.

Michael works with advisers every day to help them negotiate and implement the constant tide of change impacting the industry. He is a member of the advisory panel for the Board of Taxation and is a member of the reference group for the Board’s review of small business concessions.

He was also an expert panel member for the Board’s review of tax impediments facing small business.

 

Senior Trainer (Tax), TaxBanter

Deb Ghuliani

Debbie

Deb joined the tax training industry after 13 years in Corporate tax at a Big 4 CA practice. Her high level of tax consulting experience and lively personality combine to ensure that clients receive an informative yet entertaining training session.

Deb has practical experience in dealing with tax issues affecting many industries, particularly manufacturing, telecommunications and resources. Deb also has significant experience in relation to international tax matters resulting from her 4 year secondment to the M&A division of the London office of the Big 4 CA firm where she worked and a 1 year secondment to an Australian subsidiary of a global listed multinational group.

He was also an expert panel member for the Board’s review of tax impediments facing small business.

Senior Trainer (Tax), TaxBanter

Rae Ni Corraidh

Rae Ni Corraidh

Rae is a highly experienced tax advisor and trainer, dedicated to helping practitioners navigate complex tax rules and apply them to real-world scenarios. With over 25 years of experience across the tax profession, including senior roles in both Big 4 and mid-tier firms in Australia and internationally, Rae brings deep technical knowledge and practical insights to every session.

She has spent a significant part of her career in tax training and education with our partners at Knowledge Shop, working closely with practitioners to deliver clear, actionable guidance. Rae understands the day-to-day challenges faced by tax professionals and focuses on equipping them with the practical tools and knowledge needed to support their clients with confidence.

Passionate about demystifying tax, Rae excels at translating technical concepts into accessible, usable information, ensuring her participants leave each session better prepared to tackle even the most complex tax issues.

Terms & Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Knowledge Shop Pty Ltd's written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Knowledge Shop Pty Ltd may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Knowledge Shop Pty Ltd reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Knowledge Shop Pty Ltd directly, with all requests to be considered on a case by case basis by Knowledge Shop Pty Ltd in its absolute discretion.

The General Terms and Conditions can be accessed here.