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103388
Individual Podcasts

Converting a Trust to a Company: Is it Time to Make a Change?

There are a myriad of reasons why consideration may be given to changing a structure from a trust to a company. These considerations could range from the difficulties complying with complex trust related tax rules or a potential purchaser preferring to buy shares in a company rath
PRESENTED BY David Marschke Principal - DBM Horizons , Brisbane

Date/Time

About the Podcast

There are a myriad of reasons why consideration may be given to changing a structure from a trust to a company. These considerations could range from the difficulties complying with complex trust related tax rules or a potential purchaser preferring to buy shares in a company rather than acquire assets from a trust. But how do you go about the restructure? This session is designed to assist you in the process, including:

  • The type of situations which may benefit from a change of structure from trust to company
  • The CGT rollovers available for a trust to company restructure, including:
    • Subdivision 122-A ITAA 1997
    • Subdivision 124-N ITAA 1997
    • Section 328-G small business restructure rollover
    • Subdivision 615 ITAA 1997
  • Which rollovers can a discretionary trust utilise?
  • Are there situations where the small business CGT concessions can produce a more tax effective outcome than the CGT rollovers?
  • How is GST treated for the CGT rollovers and small business CGT concessions?
  • Can the accounting treatment for a rollover have an impact on future tax consequences?
  • A checklist of non tax related matters to consider, including how the restructure affects:
    • commercial arrangements such as leases, employment contracts and entitlements, suppliers and customers
    • stamp duty
  • Case study

Presented By

David Marschke
Principal, DBM Horizons Brisbane, Queensland

David is a specialist tax and legal adviser who acts for listed and private corporate groups, and their owners, in all areas of tax and related law including GST and state taxes. David’s tax expertise spans a wide range of industries and sectors including property development, motor vehicle industry, investment funds, professional services, technology and intellectual property.  David has significant experience dealing with capital raising and capital management issues including restructuring for IPOs, rights issues, financial instruments and hybrid securities, share buybacks, and capital reductions. David has been involved in a wide range of M&A transactions acting for listed and unlisted groups as well as private equity transactions.

He is a specialist adviser on trust law and taxation of trusts.

In addition, David has significant experience assisting taxpayers and their advisers in dispute matters including tax reviews, audits and complex tax negotiations, and settlements with the ATO and the State revenue offices.

CPD Information

0.4 CPD hours

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact us, on (03) 8601 7700 or email: [email protected]

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