Business structure

We focus on consolidation issues from inappropriate CGT reporting, cost-setting rules, membership and loss utilisation.

We focus on transactions and schemes that exploit the demerger provisions for a tax benefit.

We are concerned when ineligible corporate tax entities claim the concessional tax rate for base rate entities.

We review behaviours of concern that result in incorrect Research and Development (R&D) tax offsets claims.

Individual professional practitioners who redirect their income to an associated entity to reduce their tax liability.

We monitor transactions and schemes that take advantage of concessional tax rates that apply to complying super funds.