Business structures and restructures online workshop (Part 1)

The first session in the Business Structures & Restructures online workshop will help you to identify key factors and risk areas when creating a business structure for a client.

Putting an appropriate business structure in place from the start.

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.

Putting an appropriate business structure in place from the start

The first session in the Business Structures & Restructures online workshop will help you to identify key factors and risk areas when creating a business structure for a client.

Date & Details

Thursday 16 April 2026

Time

11:00am - 1:00pm AEST

What we cover

What we cover:

Overarching principles for business structures
Competing tensions
Advantages and disadvantages of operating as a sole trader, partnership, company or trust
Issues that need to be considered when setting up the business structure
Dealing with the ATO’s latest guidance on trusts and section 100A
The impact of the different company tax rates and franking rates
Warning on joint venture arrangements
Practical solutions to common problems
Weighing up the main factors

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.