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Setup & Restructuring

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    Whether starting a new business or restructuring an existing one the choice of business structure should only be made after careful consideration of your circumstances.

    Entities commonly chosen to carry on a business include:

    • Company
    • Trust (Discretionary, Unit, or Hybrid) 
    • Partnership
    • Sole Trader

    A typical business structure often utilises more than one of the above.

    The choice of structure involves both tax and non-tax considerations, including (but not limited to):

    • Tax rate
    • Ability to utilise the small business CGT concessions 
    • Ability to access various government assistance including the R&D Tax Incentive
    • Ability to apply losses against other income
    • Stamp duty considerations
    • Asset protection
    • Administration costs
    • Flexibility in issuing and transferring interests

    To further complicate matters the interaction of the ATO’s anti-avoidance rules with certain businesses can mean that a perceived tax benefit of a particular structure is illusionary.

    Waterson Accounting has extensive experience in assisting clients choose the optimal structure for their business.