Business structure

Risks that attract our attention on the structure and transactions of privately owned wealthy groups.

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

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

International transactions
Failure to report or incorrect reporting of international transactions attracts our attention.

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

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

Property and construction
In the property and construction industry, how you classify income from property development may attract our attention.

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

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

Trusts
We focus on various trust risks.