22/08/2017 | Tax Events Tax, Event, Restructure, Asset Protection, ITAA Provision

Restructuring for asset protection - is it genuine?

Tax Events - Series Two for 2017

Our Tax Events is here again! This series we focus on Restructuring for asset protection - is it genuine? 

Held in conjunction with Redchip, this series sees us visit Gold Coast, Sunshine Coast, Melbourne, Brisbane and Cairns between 22 August - 7 September 2017.  

Many strategies involving business and asset restructure are motivated by the need for asset protection. In this context various ITAA integrity measures should be fully considered to ensure that the restructuring has no unwanted taxation consequences. Our second series for 2017 considers whether asset protection strategies might be impacted by any of the following ITAA provisions:

  • Part IVA
  • Section 100A – reimbursement agreements
  • Subdivision 328-G – acceptable reasons for a small business restructure
  • Division 152 – transactions entered into pending a CGT asset disposal with a view to access Div 152

We will additionally cover relevant updates including:

  • SMSF – in specie transfers
  • Current controversy – what is a small business entity for the purposes of Subdivision 328-C?
  • Gold Coast - RACV Royal Pines, Tuesday 22 August 2017
  • Sunshine Coast - Maroochy RSL, Wednesday 23 August 2017
  • Melbourne - Kooyong Tennis Centre, Wednesday 30 August 2017
  • Brisbane - Doomben Racecourse, Tuesday 5 September 2017
  • Cairns - Pacific Hote, Thursday 7 September 2017