Capital Gains Tax (CGT) Income tax 2013

Restructuring for growth

Source: QLD

Published Date: 15 Aug 2013

 

Well run businesses develop to a point, and beyond that point outgrow their structure. Prior to undertaking a capital injection, or admission of new participants, it’s often desirable to undertake some preparatory restructure work. If you fail to prepare, you prepare to fail…

This presentation covers:

  • Byrne Hotels – ensuring you meet the $6m MNAV test, and don’t overstep the mark
  • market value of assets, and recent cases
  • separating value assets from operating assets
  • licencing of the assets of the business
  • incorporation of partnerships – is it always a good idea?
  • dividend access shares – is TD 2013/D5 the death knell?

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Author(s)

Individual Session

Restructuring for growth

Author(s): Craig Barry
Materials from this session:

Details

  • Published By: Craig Barry
  • Published On:15 Aug 2013
  • Took place at:Tattersall's Club, Brisbane

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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Capital Gains Tax (CGT) Income tax 2013

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