Recorded Webinar: Restructures of SMEs – Understanding the Tax Efficiency Benchmarks


17th September 2018

Duration:  approx. 2 hours

Changing circumstances may warrant a business restructure. This always entails complex tax questions, depending on the current structure, the future structure and the reasons for the change.  This presentation discusses the options.

  • Why restructure – asset protection, business efficiency, presale cleanup, estate planning?
  • Common current structures and their problems
  • Choosing the correct target structure
  • Key considerations in getting from A to B
  • The restructure toolbox – what to use when:
    • Div 122 rollovers
    • small business rollover
    • small business CGT concessions
    • scrip for scrip
  • Special problems:
    • dealing with UPEs on a restructure
    • Part IV A and dividend stripping – the effect of TR2013/D5
    • transfer to multiple entities
Our presenter

Dung Lam, Team Leader – Tax, Argyle Lawyers, Sydney

Dung is a taxation and superannuation lawyer with close to 20 years’ experience in advising on a wide variety of taxes including income tax, capital gains tax, GST and state taxes such as duty, payroll tax and land tax.  Dung also has extensive experience advising on taxation trusts, superannuation issues in the self-managed superannuation funds arena and tax issues related to estate planning.

Dung advises a broad range of clients ranging from corporates, small to medium enterprises, high net worth individuals, professional firms, accountants and their clients.

Dung is a Chartered Tax Adviser, full member of the Society of Trusts and Estate Practitioners, an accredited Specialist in Business and Personal Tax with the NSW Law Society and a member of the NSW Law Society Liaison Committee with the Revenue NSW.


This webinar is suitable for accountants and lawyers advising in taxation matters – Australia wide. This webinar is for experienced practitioners.

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email:
Product Code: WBMSEP18
 Price:  $253.00 (Inclusive of GST)
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