Business Structures & Restructures

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

 

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Business Structures & Restructures Training

The confidence to sit down with clients and explore business structure options
Opportunities within the tax system to restructure in a more efficient way
The impact of the new company tax rate and franking rate

 

 

Business structure makes a difference.  

 

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

 

Sometimes the best structure from a tax perspective just doesn’t make sense commercially.  There is no 'one size fits all' approach and often the right structure involves compromise.  But understanding what compromises to accept requires an understanding of the impact of each.  We show you what makes the difference and why.

 

This workshop also explores how to apply the new small business restructure rollover rules.

 

Who should attend?

Best suited to partners, managers and client facing team members.

CEOs and CFOs from mid-sized or growing SMEs.

 

 

2019 Dates

Brisbane Tuesday 26 March | Melbourne Friday 5 April | Sydney Friday 12 April

   

"Complex theory put into perspective with practical and real world scenarios. Showing how everything works in practice."

2018 Sydney participant

Business Structure Makes
A Difference

 

It impacts on:

  • The amount of tax that will be 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

The Business Structures & Restructures training day 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.



Putting an appropriate business structure in place from the start


Overarching principles for business structures

  • Making sure the fundamentals aren’t forgotten

Common SME structures

  • Advantages, disadvantages and issues to consider for common SME structures
    • Companies with shares held by trusts
    • Partnerships of trusts
    • Unit trusts
    • Mix of company and trust structure
    • Holding company / subsidiary company
  • When particular structures might be more suitable than others
  • Current thinking and practical solutions
  • The impact of the new company tax rate and franking rate rules
  • Warning on joint venture arrangements 

Balancing tax and commercial considerations

  • Tax issues
  • Risk and asset protection
  • Business efficiency
  • Cash flow
  • Flexibility
  • Access to the small business CGT concessions

Professional Practice Structures


The ATO has been very active in this area recently.  It's important to be across the latest developments and guidance to stay under the Part IVA radar.


  • 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
  • What the ATO expects when business profits are derived from a business structure rather than personal services
  • Staying under the Part IVA radar

 

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

Tax issues on moving into a new structure

  • Small business CGT concessions, including recent changes to the rules
  • The new small business restructure restructure rollover rules
  • Other rollovers and exemptions
  • GST and the going concern provisions
  • Depreciating assets and trading stock
  • What happens to tax losses?

Using the tax consolidation rules

  • Costs and benefits of forming a consolidated group
  • A step-by-step guide to the  consolidation rules for SMEs
  • Ensuring a taxable gain is not triggered on formation of a group
  • Bringing losses into a consolidated group

 

So, what do you say?

Our Presenter

Michael Carruthers

Tax Director, Knowledge Shop

Michael Carruthers Director Knowledge Shop

Michael oversees the development of the tax team for Knowledge Shop and Hayes Knight in Sydney and is head of the Hayes Knight group’s national tax committee. 

 

Michael has a knack for seeing through the complexity and helping practitioners work through highly technical issues with certainty and accuracy. 

 

He is a member of the advisory panel for the Board of Taxation and is a member of the reference group for the Board of Taxation’s review of small business concessions. He was also an expert panel member for the Board's review of tax impediments facing small business. Michael was the 2016 Thought Leader of the Year at the Australian Accounting Awards.

 

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Michael was the 2016 Thought Leader of the Year at the 2016 Accounting Awards

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Members please log in from the registration page or register through the member-only website.

More on membership

Terms & Conditions 
All registrations to Knowledge Shop events are subject to our terms and conditions which include a cancellation policy. No refunds are provided for cancellations received 14 days or less of the event date under any circumstances. No credits are available less than 4 days prior to the event under any circumstances.

2019 Dates

Brisbane

Tuesday 26 March 2019
Brisbane Hilton
190 Elizabeth Street, Brisbane

Melbourne

Friday 5 April 2019
Rendezvous Hotel
328 Flinders Street, Melbourne

Sydney

Friday 12 April 2019
Radisson Blu Plaza
27 O'Connell Street, Sydney

Time

8:30am - 9:00am
Registration

9:00am - 5:00pm
Training day

Investment

Early Bird

For payments received by
Friday 22 February 2019

$620 Member 
$670 Non-member

General

$685 Member 
$735 Non-member

PD Hours 8 | Difficulty 3 - 4/5 | Resources Comprehensive workbook included  | Bring Your calculator