Tax Aspects of Restructuring and Selling the Business – a tax Power Pair of recorded webinars

This Power Pair comprises 2 popular webinars from 2023.  Each recorded webinar is one hour in length.
 

Webinar 1: Common Restructures and Rollovers versus Using the Small Business CGT Concessions

Restructures can be considered for a variety of reasons that include a business outgrowing its current structure, asset protection or enabling employee ownership in a business, just to name a few. This session looks at the options available when considering a restructure, as well as how they stack up against the alternative of using the small business CGT concessions, if eligible, including:

• What CGT rollover relief is available for changing from a:
  • sole trader to a company
  • partnership to a company
  • trust to a company
• The requirements for each rollover option
• What are the CGT implications for transferor and transferee?
• CGT rollover relief available for an entity reorganizing its affairs to add a holding company to its structure and pros and cons of doing so
• The CGT small business restructure rollover:
  • when can this be used?
  • can a discretionary trust access this rollover?
• In what situations may it be more beneficial to use the small business CGT concessions?
• Case study

Webinar 2: Tax Consequences of Winding up the Business

As the saying goes “all good things must come to an end”. This session explores some of the options available to conclude the life cycle of a business with the aim of keeping as much surplus as possible in the hands of the business owners, including:

• Strategies to deal with debit shareholder loans
• What are the tax implications of ultimately paying out funds to shareholders that have benefited from the small business CGT:
  • 15-year exemption
  • 50% reduction
  • rollover retirement exemption
  • small business rollover
• When can a tax effective genuine redundancy payment be an option for the business owner? (TR 2009/2)
• The tax implications regarding the timing of:
  • unused long service leave payments
  • termination payments
• What are the tax implications of opting to voluntary liquidate a company? (TD 2001/27 & TD 95/10)
• How the franking account may be tapped into for tax effective dividend payments from retained profits over numerous years post business
• Case studies

SPECIAL PURCHASE OFFER – EOFY SALE

This pair of recorded webinars would usually cost $539, but as part of the EOFY sale you can buy the pair for only $297 if you order by 30.6.24.