Business & Investment Structuring

 

Business and investment structuring is about choosing the right combination of entities — company, trust, individual, or a mix — for tax efficiency, asset protection, and where your business is headed. It’s not a set-and-forget decision.

Growth, a new partner, buying property, or an eventual sale are all common triggers to revisit your structure. Getting it right from the outset, or adjusting it at the right time, can materially change your tax outcome and protect what you’ve built.

What we do

New Business Structuring

Choosing the right structure from the outset — company, trust, partnership, individual, or a combination — based on your goals, risk and tax position.

Restructuring & Reviews

Reviewing an existing structure as your business grows or changes, and implementing updates using available CGT rollover relief where eligible.

Holding Company & Group Structures

Interposing a holding company to consolidate ownership, manage Division 7A risk, and support long-term group planning.

Trust & Bucket Company Structuring

Family trust and corporate beneficiary (bucket company) structures designed for tax-effective distributions and asset protection.

Who we do it for

Growing Businesses

Bringing in a partner, buying property through the business, or simply outgrowing the structure you started with.

Owners Planning to Sell

Preparing for an exit, wanting your structure and CGT position sorted well before a sale — not during one.

Multi-Entity Groups

Already running more than one entity and wanting the relationships between them reviewed as a whole, not piecemeal.

Owners Who’ve Never Reviewed Their Structure

Set up years ago and never revisited, even as the business or personal circumstances changed around it.

What sets us apart

Deep Structuring Experience

Real technical depth across trust distributions, Division 7A and CGT rollover relief — not a generic template applied to every client.

Restructures Done Properly

Restructuring can trigger CGT, stamp duty and Division 7A issues if handled poorly. We manage these risks as part of the process, not as an afterthought discovered later.

Built to Last, Not Just for Today

Structures designed with room for how your business is likely to grow, not just where it sits right now.

One Firm, Start to Finish

The same team that designs your structure also handles your ongoing compliance, so nothing is lost in translation between the two.

Our process

1. Structure review

We assess your current structure (or starting point) against your goals, risk profile and tax position.

2. Options & advice

We set out the structuring options available, in plain language, along with the tax, cost and practical implications of each.

3. Implementation

New entities are established, or restructure documentation — rollover elections, trust deeds, resolutions — is prepared and actioned.

4. Handover to compliance

Your new or updated structure flows into your ongoing compliance work, so nothing is lost between the two.

Frequently asked questions

How will the May 2026 Federal Budget affect business structuring?

The 2026–27 Federal Budget announced some of the most significant changes to trust and investment taxation in decades, and several are directly relevant to structuring decisions. From 1 July 2028, discretionary trusts face a proposed 30% minimum tax on trust income, with credits available to individual beneficiaries but not to corporate ones — a change specifically aimed at reducing the tax benefit of bucket companies. Separately, the 50% CGT discount is proposed to be replaced with an indexation-based approach plus a 30% minimum tax on gains from 1 July 2027, alongside restrictions on negative gearing for established residential property. Expanded rollover relief is proposed to help businesses restructure out of a discretionary trust, though the detail is still being developed through consultation. These are budget announcements rather than enacted law, so nothing should be actioned until final legislation passes — but if your structure includes a discretionary trust or bucket company, now is the time to start reviewing your options with us.

How do I know if my business structure needs to change?

Growth, bringing in a partner, buying property, or planning a sale are all common triggers. If your structure hasn't been reviewed in several years, it's worth a check even without an obvious trigger.

Will restructuring my business trigger capital gains tax?

It can, though CGT rollover relief is available in some circumstances to defer or reduce this. Whether it applies depends on your specific structure and the type of restructure, so this needs to be assessed individually rather than assumed.

What's a bucket company, and do I need one?

A bucket company is a corporate beneficiary that receives trust distributions taxed at the company rate rather than individual marginal rates, often used to manage tax on profits retained in the business. It's not the right fit for every trust, and comes with its own ongoing compliance obligations.

Do I need a new ABN if I change my business structure?

Generally yes, since a new entity such as a company or trust is usually a separate legal entity requiring its own registration. We manage this as part of implementation, so it isn't something you need to organise separately.