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Session 5.1: SME business structures - multiple owners, flexible profit sharing

With Chris Ardagna, CTA, Pitcher Partners

  • As families and business relationships become more complex, the need for business structures that can cater to these complex situations is becoming greater. This session will consider some of the structuring issues to consider with SME businesses with multiple owners, including:
  •   Is there an ideal business structure?
  •  What options are available for paying differential profit share for companies with ordinary shares           only?

  •  The pros and cons of using different classes of shares, and how different classes impact issues such       as small business CGT concessions, loss availability, pre-CGT assets, as well as other unforeseen               consequences;

  •  Are partnerships an effective structure, and how flexible can the income distributions be? and

  •  What are the pros and cons of a partnership structure?

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