This presentation covers:
- passing control of the family business via passing control of the company that owns the business
- use of different classes and types of shares
- dividend streaming
- opportunities and challenges presented by the Div 152 small business concessions
- Sec 149-30 and Event K6
- Event K6 and other issues re change in majority underlying interests
- use of demergers and other rollover provisions.
This was also presented on 1 December 2005 at the repeat 13th National Tax Intensive Retreat.