Business Structuring: Getting the Foundations Right

Build strong foundations in business structuring with insights into entity types, key tax issues and strategic considerations.

In this session, we cover:

• Setting the scene – post Budget 

• 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