This presentation covers:
- technical & practical issues that frame the approach to a restructure
- reconsidering trusts as a business or trading vehicle " is it worth it?
- using Division 152 concessions as a succession planning tool
- using Subdivision 328-G rollover where goal is family succession
- using Subdivision 328-G to split a trust
- passing ownership & control of non-estate owned family business
- CGT issues for non-resident beneficiaries of an estate.