The Resource Getting the SME structure right : art v science

Getting the SME structure right : art v science

Label
Getting the SME structure right : art v science
Title
Getting the SME structure right : art v science
Creator
Subject
Language
eng
Summary
Determining an appropriate structure for a taxpayer's business requires a fine balancing of many issues, which may include any or all of income tax, capital gains tax and state tax considerations, asset protection, potential employee participation, future funding requirements, and compliance costs and succession planning issues. Further, the right structure will take into account the client's future needs and will be able to grow with the client and afford a considered exit strategy. While the legal concepts of structuring are generally well understood (the science), it is combining these concepts with the day-to-day practical matters that is most difficult (the art). This article highlights the necessary considerations when structuring or restructuring and how to achieve the right balance between what is technically correct and what will be practically efficient. The article is intended to provide a high-level overview of the key income tax considerations only
Citation source
In: Taxation in Australia. - Sydney. - Vol. 48 (2014),
http://library.link/vocab/creatorName
Morgan, T
Language note
English
http://library.link/vocab/subjectName
  • SME
  • reorganization
Label
Getting the SME structure right : art v science
Instantiates
Publication
Label
Getting the SME structure right : art v science
Publication

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