Share on LinkedInShare on LinkedIn

ARTICLE · 24 MAY 2015

SME structures and restructures – state taxes

Cooper Grace Ward
Cooper Grace Ward
Contributor
Cooper Grace Ward

Cooper Grace Ward

Cooper Grace Ward was established in 1980 and has quickly become one of the largest independent...

View firm profile
Explore more from Cooper Grace Ward

This paper looks at some specific issues that may be relevant in dealing with State tax issues.

AustraliaTax
Greg Cahill
Greg Cahill
Author LinkedIn connections

This paper looks at some specific issues that may be relevant in dealing with State tax issues when advising clients on a structure or restructure and also some specific planning strategies.

Winner – EOWA Employer of Choice for Women Citation 2009, 2010, 2011 and 2012
Winner – ALB Gold Employer of Choice 2011 and 2012
Finalist – ALB Australasian Law Awards 2008, 2010, 2011 and 2012 (Best Brisbane Firm)
Winner – BRW Client Choice Awards 2009 and 2010 - Best Australian Law Firm (revenue less than $50m)

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

View source

Related Articles

Legal Intelligence Newsletters

Read more about

Related Comparative Guides

See more popular content from

Article

Update On Status Of Key Tax Measures Announced In Budget 2026-27

Australia's 2026-27 Budget introduces sweeping changes to capital gains tax, negative gearing, and discretionary trust taxation, fundamentally reshaping decades of established tax policy. The Treasury Laws Amendment (Tax Reform No. 1) Act 2026 has now received Royal Assent, but significant controversy surrounds key provisions including the new 30% minimum tax on discretionary trusts and restrictions on corporate beneficiaries. How will these reforms affect existing trust structures, investment strategies, a
AustraliaTax
Holding Redlich
Holding Redlich
Article

Cross-border software payments and royalties: implications of final taxation ruling and practical compliance guideline Read More

The Australian Taxation Office has issued its final ruling on cross-border software payments, dramatically expanding what constitutes a royalty subject to withholding tax. With retroactive application to July 2021 and a broad interpretation of copyright law, multinational companies face significant compliance risks and potential exposure across software distribution, cloud services, and digital intermediation arrangements.
AustraliaTax
Corrs Chambers Westgarth
Corrs Chambers Westgarth
Article

Federal Budget 2026–27: Key Tax Changes And What Clients Need To Know

On Tuesday, 12 May 2026, the Treasurer, Dr Jim Chalmers, handed down the 2026–27 Federal Budget. The Federal Budget introduces the most significant tax reforms aimed at reshaping how income and wealth are taxed in Australia. The Government is seeking to rebalance the system by reducing tax on income from work and increasing tax on income from assets, and then using that difference to fund personal tax relief and influence housing behaviour.
AustraliaTax
Bartier Perry Solicitors
Bartier Perry Solicitors
Article

Federal Budget 2026-27: Three Tax Changes Reshaping Investment, Trust Structures And Business Planning

Australia's 2026-27 Federal Budget introduces sweeping tax reforms that fundamentally reshape investment planning, trust structures, and business operations. The replacement of the 50% CGT discount with indexed gains and a 30% minimum tax, restrictions on negative gearing to new builds only, and a 30% minimum tax on discretionary trusts create unprecedented challenges for property investors, professional services firms, and family businesses. Understanding how these three interconnected measures work togeth
AustraliaTax
Holding Redlich
Holding Redlich
Article

First Right To Disconnect Rulings Clarify The Bar For A Contravention Of The Right To Disconnect Laws

In the first substantive rulings on Australia's right to disconnect laws, the South Australian Employment Tribunal has determined that an Adelaide hairdressing salon did not breach its apprentices' rights despite sending frequent out-of-hours messages via TikTok and Snapchat. The Tribunal drew a critical distinction between unwelcome communication and actually preventing employees from disconnecting, establishing that subjective pressure without demonstrable consequences does not constitute a breach.
AustraliaEmployment and HR
Cooper Grace Ward
Cooper Grace Ward
Video

It Depends – Can A Limited Recourse Borrowing Trust Acquire More Than One Asset? (Video)

Under Australian superannuation law, limited recourse borrowing arrangements typically require separate bare trusts for each asset acquired by an SMSF. However, certain exceptions allow multiple assets to be held in a single bare trust, including identical assets purchased simultaneously, permanent fixtures spanning multiple titles, and assets legally required to be dealt with together. Understanding these nuanced rules is critical to avoid serious compliance, tax, and duty implications.
AustraliaWealth Management
Cooper Grace Ward
Cooper Grace Ward
Article

Attempt Is Enough: Record Personal Penalty Signals ACCC’s Zero Tolerance For Cartel Conduct

The Federal Court has imposed a record $1 million personal fine on an executive for attempting to induce competitors into cartel arrangements in the oil and gas services industry, despite all five attempts failing. The Court also issued a non-indemnification order preventing the executive from using insurance or company funds to pay the penalty, marking a significant escalation in competition law enforcement.
AustraliaAntitrust/Competition Law
Cooper Grace Ward
Cooper Grace Ward