Look at a client’s situation and identify the important factors to be considered when determining their structure
Identify the differences between companies, trusts, partnerships, individuals and self-managed superannuation funds in carrying out a venture
Identify when each of the above types of entities is most appropriate
Discuss how to combine two or more different entities in certain scenarios
Discuss how income and capital are taxed in each type of entity and how these amounts are then distributed to the owners
Discuss how equity partners can be admitted or control passed between generations using the different types of entities
Identify a number of the optimum structuring options and explain when and why each option should be used
Audience
Tax professionals and practitioners with responsibility for the preparation of income tax returns for individuals, companies, partnerships, trusts and superannuation funds.
