Rouse Lawyers brings deep expertise and wide ranging experience to its taxation and structuring practice, as well as its superannuation practice. Our tax lawyers do not stop at income and capital gains tax advice – optimal structures must also take into account stamp duty, payroll tax, land tax and GST to the extent that they are applicable. Our lawyers also pride themselves on their detailed understanding of how other bodies of laws intervene and impact outcomes, such as bankruptcy laws, estate planning and family law. The breadth and depth of knowledge in our tax team means that it is uniquely placed to provide innovative, commercially sensible taxation and structuring advice to create optimal tax outcomes for our clients.
Our tax lawyers can assist you in the following areas:
- structuring and restructuring businesses in a manner that is CGT and stamp duty effective;
- assessing the impact of capital gains tax on a particular transaction;
- assisting with mergers or acquisitions, and assistance leading up to a business sale to provide the best results for the client;
- implementing estate plans comprising assets in various private entity structures;
- the use of joint ventures and other commercial arrangements to structure transactions;
- assisting in dealing with contrary ATO positions, including preparing objections and responses to position papers;
- various forms of rollovers;
- dealing with issues relating to personal services income;
- access to the small business CGT concessions, and in particular, the difficult applications of those concessions;
- alternatives for addressing Division 7A of the Income Tax Assessment Act 1936 (Cth); and
- alternatives for achieving Asset Protection.
Non-arm’s length income
Advice on whether dividends received by a self-managed superannuation fund from a private company constituted non-arm’s-length income (which would be taxed at the top marginal rate).
Small business CGT concessions
Preparation of submissions and objections to assessments relating to the small business CGT concessions in circumstances where the ATO included assets of children who had worked in the business (successful outcome).
Restructure of a pre-CGT business from a single trust into several trusts in a manner that was not liable for stamp duty to accommodate succession of the business.