AYB339 Accountancy Capstone

Presentation on behalf of All Right Accounting Services

Spoken by: Josh Rayner

Business Structures

Key Factors Considered for SelectionSole Trader Partnership Trust (with

corporate trustee)

Proprietary Company

Public Company

Risks and Liabilities

HIGH HIGH LOW LOW LOW

Costs of the Business Structure

LOW LOW MODERATE MODERATE HIGH

Taxation Benefits

LOW -MODERATE

LOW -MODERATE

HIGH MODERATE MODERATE

Final Criteria?

Discretionary Trust with Corporate Trustee

• Risk and Liabilities

– Limited Liability

• Costs of Structure

– Incorporate shelf company

– Formation of trust deed. ; However

– It is a non-reporting entity

– No requirement for audit.

Discretionary Trust with Corporate Trustee

• Taxation Benefits

– Ability to steam income.

– Access to 50% CGT discount– Entitled to small business concessions

• Final Criteria?

–