This presentation was originally presented at the 15th National Tax Intensive in August and November 2007. It was then presented at the NSW event Annual Tax Forum in May 2008.
Microbusinesses will grow into small businesses which in turn expand into large businesses and, with a touch of luck and good management, will become very large businesses. This presentation focuses on topics such as:
* Restructuring to better suit the owners' changing circumstances
* The income tax and GST implications of restructuring
* Creating better structures using CGT rollovers, exemptions and demergers
* Stampy duty - the great impediment