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e-books & papers

Family Business Taxation Masterclass E-Book

Family Business Succession Planning Planning for the continuity of a business beyond the current owners requires careful thought in advance of implementing the chosen strategy. This sessio

Date

10-03-2023

About the eBook

  • Family Business Succession Planning
    • Planning for the continuity of a business beyond the current owners requires careful thought in advance of implementing the chosen strategy. This session delves into the options and issues that can arise on an intergenerational changeover.
  • Looking Beyond the Losses and Franking Credits: Family Trust and Interposed Entity Elections
    • Whilst the family trust election (FTE) can be a useful tool to ensure the benefits of trust tax losses and franking credits are maximized, there are other consequences that without proper planning, can lead to unforeseen tax consequences.
  • Trusts and the Small Business CGT Concessions: Not as Clear Cut as you Think
    • The small business CGT concessions are complex, in no small part due to the way the rules apply to trusts. This session drills down on the concessions as they specifically apply to trusts.
  • Reimbursement Agreements (Section 100A): Getting the Balance Right
    • The ATO has recently issued guidance material on when they consider section 100A may apply to trust distributions. However, practitioners may be experiencing a feeling of uncertainty as to whether some trust distributions that they have helped shape could fall foul of the provision. This session reviews the ATO guidance as it currently stands, with tips to mitigate the risk.
  • The Division 7A Weather Report – Headwinds Developing with Storm Clouds Ahead
    • Whilst practitioners are non the wiser on the progress of the introduction of the targeted amendments to Division 7A, in the meantime there is always ongoing ATO guidance material being released to keep practitioners on their toes. This session reviews recent guidance issued on Division 7A and UPEs.
  • It Might Not be Assessable Income Now, But What About Later On?
    • There are various types of income an entity can receive which may be excluded from being categorised as assessable income. However, this isn’t necessarily the end of the story. What about when these amounts ultimately find their way to unitholders or shareholders? This session explores some of these amounts which may or may not have tax implications at the end of the line.

The Faculty

David Marschke, Principal, DBM Horizons, Brisbane, Qld

Mark Molesworth, Partner, BDO, Brisbane, Qld

Jodie Robinson, Special Counsel, McCullough Robertson Lawyers, Brisbane, Qld

David Hughes, Partner, McCullough Robertson Lawyers, Brisbane, Qld

Raffi Tenenbaum, Tax Director, William Buck, Sydney, NSW

Peter Bardos, Director, Tax, HLB Mann Judd, Sydney, NSW

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Customer Service Officer, Natasha De Paola on (03) 8601 7721 or email: [email protected]

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