Restructuring – To Roll Or Not To Roll?
In the current economic landscape, business owners may be considering a restructure, merger, or demerger to adapt, survive, or enable growth. A change in the structure of a business typically involves either the transfer of ownership interests in the entire business or of specific assets of the business.
Trust Vesting: The Tax Implications
1. The High Court has described the trust as a “…creature of equity…” subject to the jurisdiction of a court of equity. The essential feature of every trust is that one person is an owner of property, but is bound to use their position as owner for the benefit of another or for the advancement of a purpose.
Protecting Against Death Benefits Challenges
Super guarantee – Same, same but different
This paper has been built on a previous paper on the superannuation guarantee (SG) regime, titled Super Guarantee – no longer the toothless tiger. That paper was designed to take a holistic examination of the SG regime. In this paper, we have built on that approach and added a number of developments, including:
Division 7A, Section 100A And Other Inter Entity Loan Issues Impacting The Estate Plan
Session 3: Accessing The Small Business CGT Concessions In A Trust
Restructuring – To Roll Or Not To Roll?
Section 99B: Is It Safe To Go Back In The Water?
Documentary protocols and disclaimers
Who’s Running The Show: Keeping Control Of An SMSF
Super Guarantee – Same, Same But Different
This paper has been built on a previous paper on the superannuation guarantee (SG) regime, titled Super Guarantee – no longer the toothless tiger. That paper was designed to take a holistic examination of the SG regime. In this paper, we have built on that approach and added a number of developments, including:
