This paper covers:
- technical and practical issues that frame the approach to a restructure
- reconsidering trusts as a business or trading vehicle. Is it worth it anymore?
- using Division 152 as a succession planning tool
- availability of SBRR where the goal is family succession
- using Division 328 reliefs to split a trust
- mechanisms to deal with ownership and control of a non-estate owned family business and associated revenue law traps.