Business structures and restructures online workshop (Part 4)

The fourth session in the Business Structures & Restructures online workshop looks at the tax consolidation rules and specific issues that need to be considered for professional practices.

Tax consolidation and professional practices

Business structure makes a difference. It impacts on:

The amount of tax paid and when it’s paid
The risk exposure for owners and management
Ease of succession planning, and
Costs of operation and ease of debt funding

Using real life case studies, the Business Structures & Restructures online workshop will help you:

Identify the key factors and risk areas when creating a structure
Recognise the indicators of when a structure is past its ‘use by’ date
Manage changes to a business structure, and
Work through the ATO’s specific guidance on professional firm profits.

Sometimes the best structure from a tax perspective just doesn’t make sense commercially. There is no ‘one size fits all’ approach and sometimes the right structure will involve compromise. Understanding what compromises to accept requires an understanding of the impact of each.

Tax consolidation and professional practices

The fourth session in the Business Structures & Restructures online workshop looks at the tax consolidation rules and specific issues that need to be considered for professional practices.

Date & Details

Thursday, 7 May 2026

Time

11:00am - 1:00pm AEST

What we cover

What we cover:

The costs and benefits of forming a tax consolidated group
A step-by-step guide to the consolidation rules for SMEs
Identifying whether a taxable gain could be triggered on formation of the group
Bringing losses into a consolidated group and using them
Professional practice structures
How to determine whether income is derived from personal services or a business structure
The tax impact of failing the PSI rules
What the ATO and courts expect when the PSI rules are passed
The ATO's guidance on dealing with profits derived from a business structure rather than personal services
Staying under the Part IVA radar

Deb Ghuliani

Senior Tax Trainer, TaxBanter

Deb joined the tax training industry after 13 years in Corporate tax at a Big 4 CA practice. Her high level of tax consulting experience and lively personality combine to ensure that clients receive an informative yet entertaining training session.

Deb has practical experience in dealing with tax issues affecting many industries, particularly manufacturing, telecommunications and resources. Deb also has significant experience in relation to international tax matters resulting from her 4 year secondment to the M&A division of the London office of the Big 4 CA firm where she worked and a 1 year secondment to an Australian subsidiary of a global listed multinational group.