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Business structure

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

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.

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

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

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

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

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

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

We focus on various trusts risks.