Subdiv 122-A ITAA97 is about changing a business from a sole trader or trust to a company. 

Div 7a is one of the most common issues we run into when working with private companies. How does Div 7A actually work? 

The small business 15-year exemption is the most generous of the four small business CGT concessions.

When structuring business and wealth, tax is just one part of the equation. It is a balancing act of many objectives. And a question of priorities.

The small business participation percentage plays a crucial role when you sell shares or units and want to qualify for the small business CGT concessions.

The concept of a CGT concession stakeholder is fundamental to claiming a small business CGT concession involving a company or trust. 

The concept of affiliates and connected entities plays a crucial role around the small business CGT concessions.

The restructure rollover in Subdiv 328-G is a useful tool in the arsenal of tax concessions assisting small business.

Ryan Wealth v Baumgartner is the latest calamity in the new practice by trustees to get the SMSF auditor to pay for dumb investment decisions.

If Australia didn’t have rules around transferor trusts, you could ‘park’ assets and income in overseas trusts.