Do the ownership structures of your SME clients satisfy their fundamental needs? These case studies apply contemporary restructuring techniques using realistic case studies relevant to enterprises with a turnover of 5 million to 500 million. Identifying what actions are possible and what are not, the case studies provide a practical response to the various and convoluted restructuring rules. They include discussing the capability of corporate groups to restructure given the various ATO pronouncements on demergers and section 45B. The case studies demonstrate techniques to change asset ownership including:
- liquidations
- scrip for scrip rollovers
- consolidations
- demergers.