Business structures and restructures online workshop (Part 3)

The third session in the Business Structures & Restructures online workshop works through the key tax issues that need to be considered when a client restructures their business.

Tax issues when restructuring a business

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 issues when restructuring a business

The third session in the Business Structures & Restructures online workshop works through the key tax issues that need to be considered when a client restructures their business.

Date & Details

Thursday, 30 April 2026

Time

11:00am - 1:00pm AEST

What we cover

What we cover:

CGT issues on moving to a new structure
Applying the small business CGT concessions, including common issues and problem areas
Common traps and how to manage them in practice
The small business restructure rollover rules and when they can be used
Specific rollovers that are aimed at business restructures
GST and the going concern provisions
Depreciating assets and trading stock
Franking credits and tax losses

Rae Ni Corraidh

Tax Adviser, Knowledge Shop

Rae is an experienced tax advisor and trainer focused on helping practitioners apply complex tax rules to real life scenarios. She has a genuine passion for helping practitioners find a solution to the tax problems that their clients face (and sometimes unwittingly cause).

She understands the challenges faced by practitioners and brings a wealth of practical experience to Knowledge Shop workshops and webinars to ensure participants walk away with the knowledge and tools they need to help their clients navigate the technical issues they are facing.

Rae holds a Masters in Commerce specialising in tax and has over 20 years tax experience in professional services firms, ten in Big 4 firms both in Australia and internationally and has held management positions in mid-tier firms.