The Art of Business Structuring: Entity Options & Considerations

Run through different types of entities, the pros and cons of using them from tax and non-tax perspectives, and more. While this session covers many types of entities, there is a particular focus on companies and trusts.

In this session, we cover:

• Overview of entity options

• Companies

  • Public vs private companies

  • Separate legal entity principle

  • Dividends, franking credits

  • Distribution or return of capital

  • Deemed dividends/Division 7A

• Trusts

  • Different types of trusts

  • Elements and key definitions

  • Beneficiaries and present entitlements

• Partnerships

• Sole trader

• Things to consider when choosing an entity

  • Main drivers

  • Other considerations

Date recorded: 4 December 2024