Special Tax Topics 25-26 - Corporate restructures - Small Businesses

This session will explore common techniques and CGT rollovers applicable to restructuring clients already within a corporate structure. We will examine restructuring strategies prior to a sale transaction from both the buyer’s and vendor’s perspectives.

Learning Outcomes:

• Utilise a Division 615 rollover to interpose a holding company over a single existing trading company (top-hatting).
• Compare the differences in using a Division 615 or scrip for scrip rollovers in restructuring multiple existing trading companies.
• Consider restructuring techniques and CGT rollovers for a client not trading in a company where the purchaser prefers a share sale.
• Understand the impact of pre-sale restructures by the vendor from the perspective of a purchaser.

This session forms part of the Special Tax Topics series. These detailed sessions have been specifically designed for an online platform to ensure training is informative, immersive and engaging. These sessions will:
• Ensure you get the critical knowledge you need while minimising your time out of the office. 
• Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early
• Help you avoid any possible traps and pitfalls
• Give you answers to the questions most relevant to you

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

Continuing Professional Development Hours
All sessions covered in our Special Tax Topics Series constitute verifiable CPD for CA ANZ and is likely to the Tax Practitioners Board's CPD requirements.

Related packages
Looking for more? Our Essential Tax Updates perfectly complement these special topic sessions.