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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.