Entity structure is a long-term decision, often made when the immediate priority is to commence trading. As a business grows and value accumulates, the original structure may no longer provide the required tax efficiency, asset protection or commercial flexibility.
Effective tax advice begins with the commercial objective. Ownership, control, funding and succession are considered alongside the tax implications of significant business decisions, including acquisitions, restructures and sales. Depending on the matter, this may involve small business CGT concessions, restructure rollovers, GST, duty, land tax, Division 7A, trust taxation and the treatment of retained or distributed value.
Timing and technical integrity are central to our approach. We consider applicable integrity rules, documentation requirements and areas of ATO risk while assessing the available options before commitments are made. Where a strategy is adopted, we coordinate with legal and other advisers to ensure the tax, legal and commercial aspects of implementation remain aligned.
Strategic Tax Planning
Effective tax planning considers more than the end of the financial year. By reviewing the tax implications of significant transactions and business decisions in advance, opportunities and potential risks can be identified while there is still scope to influence the outcome.
Entity Structuring
An appropriate structure should support both current operations and longer-term business objectives. Our advice considers tax efficiency, asset protection and commercial flexibility, whether establishing a new entity or reviewing existing arrangements as ownership, value and business requirements evolve.
Succession Planning
Transferring a business or family group to the next generation requires careful consideration of tax, commercial and legal implications. Early planning allows ownership and control arrangements to be assessed before a transition becomes necessary, preserving flexibility and reducing the risk of unintended consequences.
Selected advisory matters.
- Review of a structure that no longer reflects the value, ownership or direction of the business.
- Tax and structuring advice before a business sale, acquisition, restructure or realisation.
- Eligibility for small business CGT concessions and available restructure rollovers.
- Asset protection and commercial flexibility within an existing group structure.
- Succession and intergenerational transfer of business interests and family wealth.
- Forward tax planning before year end or a significant transaction.
- Tax consequences of changes in ownership, financing or profit distribution arrangements.
