Miscellaneous 2005

SME restructuring - consolidations, demergers and other tax measures are not just for the 'big end' of town!

Source: National

Published Date: 17 Mar 2005

 

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This paper covers SME restructuring for liquidation, sale or generational change of private company groups including:

  • what are the appropriate tools for SME restructuring. Including: CGT roll-overs, de-merger provisions and share buy-backs
  • using the consolidations regime to solve SME issues
  • scrip for scrip roll-overs to circumvent any roadblocks
  • moving assets - capital allowance roll-overs
  • other tax considerations
  • worked examples.

Individual Session

SME restructuring

Author(s): Mark Pizzacalla
Materials from this session:

Details

  • Published By: Mark Pizzacalla
  • Published On:17 Mar 2005
  • Took place at:Perth Convention Exhibition Centre, WA

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2005

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