Companies with Different Share Classes 2025
Recorded 11 September 2025. Uncovering the hidden tax risks and how to deal with them
Prevent future problems with proactive advice now
Problems and solutions when applying the small business CGT concessions
The potential impact on losses and pre-CGT assets
Recorded 11 September 2025
There are a range of commercial reasons why clients might want to utilise different share classes within their companies. For example, different share classes can provide a level of flexibility that might otherwise be difficult to achieve. However, clients often don’t appreciate the impact that using different share classes can have on the tax outcome at both the company and shareholder level.
In the Companies with Different Share Classes webinar, we explore the problems that can arise when a company has different classes of shares. Regardless of whether you have inherited a company client that already has different share classes or you have a client who is looking to introduce different classes of shares, it is crucial to be aware of the impact this can have from a tax perspective.
Total 1.25 CPD Hours
We take a practical look at the key issues that need to be addressed when companies have different classes of shares. This session covers:
- The significant impact that different share classes can have on accessing the small business CGT concessions
- Applying the continuity of ownership test to companies that have losses and different share classes
- Determining whether a company can be part of the family group for family trust election purposes
- The ATO’s views on dividend access shares and the application of Part IVA
- Pre-CGT assets, value shifting and more
Michael Carruthers
Tax Director, Knowledge Shop
Michael is an adviser, author, in demand presenter, mentor to Knowledge Shop’s technical team, and is well known for his capacity to translate highly technical information into tangible and useable advice for the profession. He has a knack for seeing through the complexity and helping advisers work through highly technical issues with certainty and accuracy.
Michael works with advisers every day to help them negotiate and implement the constant tide of change impacting the industry. He was a long-term member of the advisory panel for the Board of Taxation and was a member of the reference group for the Board’s review of small business concessions.
He was also an expert panel member for the Board’s review of tax impediments facing small business.
Companies with Different Share Classes 2025
Tax & Accounting
1.25 hours | 1 modules
Investment per person:
$213.64
+ GST
Team cost:
$540.91
+ GST
You can’t use team rate, please either signup or login to access team rates
CPD Hours: 1.25 hrs
FS
SMSF
Tax Accounting
General