Tax Fundamentals – Business and Investment Structures

At the conclusion of this training, attendees should be able to:

• be able to identify relevant issues that should be considered in making any business or investment structuring decision;
• gain a basic understanding of the tax treatment and legal principles underpinning sole traders, partnerships, trusts and companies;
• develop an ability to evaluate the often competing benefits and disadvantages of various business and investment structures;
• be able to make an informed choice when choosing a particular business or investment structure;
• understand the application, operation, and purpose behind selected structures currently in operation; and
• request certain documents (for example a discretionary trust deed or a partnership agreement) from clients and/or their legal advisers.

The currency of this resource material is at 20 January 2021.