Company Structures & Restructures

Potential structures include:   

• Incorporation of the business entity
• Operation of the business through a trust or a partnership of trusts or a partnership of companies

We advise on other restructure issues as required by our clients.       

We also consider tax issues when assessing the effectiveness of the potential structures such as:   

• Income tax on the transfer of trading stock and depreciable assets
• Income tax on work in progress and debtors
• The effectiveness of the structure in splitting income
• GST implications of the restructure - the availability of the going concern exemption
• Whether the arrangement could be affected by Pt IVA or other anti-avoidance provisions