- This all day seminar was specifically tailored to advisors who provide advice to family owned groups within the SME market.
- Papers focus on the topical issues currently being faced by advisors in this market. These areas include Division 7A, holding real property in self managed superannuation funds, and succession and governance issues for a SME client.
- With the recent attack on trust structures by the ATO through the changes to taxation treatments on Unpaid Present Entitlement's, the new streaming measures and the definition of distributable income, many advisors are starting to question the viability of trust structures going forward. With this in mind, case studies have been used to work through the practical issues associated with restructuring clients out of a trust structure and in a company.
- Topics covered included:
- Div 7A - UPEs for trusts running businesses/holding investment assets
- buying and holding property through SMSFs
- successions and governance issues
- CGT/Rollovers
- Stamp Duty
- GST issues impacting family planning
- practical issues of a re-structure