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Recorded Webinars

Recorded Webinar: Is Your Company Ripe for a Restructure? The Tax Implications

The build up of retained profits in a trading company over time can cause an asset protection risk to that company. However, paying out the retained profits to existing shareholders may not necessarily assist with asset protection aims or the tax effective distribution of profits.
PRESENTED BY Stephen Lau Principal - Coleman Greig Lawyers , Sydney

Date/Time

About the Webinar

The build up of retained profits in a trading company over time can cause an asset protection risk to that company. However, paying out the retained profits to existing shareholders may not necessarily assist with asset protection aims or the tax effective distribution of profits. This session explores how restructuring by inserting a holding company between the trading company and the existing shareholders may achieve a desirable outcome, including:

  • What are the tax benefits of inserting a holding company?
  • How capital gains tax rollover relief can be applied when restructuring
  • How the CGT rollovers impact on the parties to the transaction
  • If the trading company is a base rate entity, will dividends received by a holding company also be subject to the base rate entity tax rate?
  • Tips, trips and concerns to be mindful of when considering a restructure, including:
    • the 45 day holding period rule
    • whether ATO could view an initial and substantial dividend payment to the holding company as dividend stripping?
  • Are there situations where it may be more beneficial to use the small business CGT concessions to facilitate the restructure?
  • Could a restructure impact on benefitting from the small business CGT concessions in the future?
  • Case study

Presented By

Stephen Lau
Principal, Coleman Greig Lawyers Sydney, NSW

Stephen Lau is a Principal Lawyer and Team Leader in Coleman Greig’s Tax and Superannuation team.

Stephen specialises in tax advisory, tax planning and tax audit/dispute resolution covering all areas of tax including income tax, indirect tax, fringe benefit tax and stamp duty.

Stephen has a unique and extensive tax background which covers both in-house tax advisory, professional services at a big four chartered accounting firm and the Australian Taxation Office. Leveraging off his tax administration and commercial experience, Stephen takes pride in providing simple practical tax advice and commercial solutions to a broad range of clients including high net worth individuals, private groups, ASX listed entities and large multinationals.

He draws upon his unique and broad background and experience, described above, to provide creative, practical and timely solutions for his clients.

Who Should Attend?

This webinar is suitable for accountants advising in taxation - Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

CPD Information

Accountants can claim up to 1 CPD hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

While TEN takes all reasonable care to include accurate and up-to-date information regarding CPD category classifications and compliance obligations, information regarding CPD point allocation are provided as a guide only. Allocation of CPD points is subject to the CPD requirements of your jurisdiction, personal circumstances and professional requirements. You are solely responsible for determining whether a particular product is appropriate for your CPD requirements.

Enquiries/Assistance

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: [email protected]

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