Business groups & family businesses
A company, a family trust, a property entity, an SMSF. Each one lodges on its own, but they all affect each other. We look after the whole group, so nothing falls between the gaps.
Strategic thinking. Financial discipline. Operational execution.
“Family businesses are rarely just about business. There’s history, relationships and expectations in every decision. Helping owners work through that is where we do our best work.”
Michael Jones, Principal, Atramentum
Local first.
By appointment only
Group work starts with a proper conversation. We meet clients by appointment at the Spaces Building, 136 Stirling Highway, Nedlands, an easy trip from Claremont, Subiaco, Cottesloe and the western suburbs.
Spaces is a shared workspace, so there’s no walk-in reception for us. Book a time, bring the folder, and we’ll map your group on one page.
Virtual when it suits you.
After the first meeting, most of the work runs through our secure client portal, email and phone. Directors and trustees in different places, or a family spread across the country? That works too.
Running a group in Perth? Let’s get the whole picture right.
Some groups were designed for asset protection and tax efficiency. Most just grew, one entity at a time. Either way, one error in one entity can flow through to the rest. We manage the group as a whole, not as a pile of separate lodgements.
Business groups
Operating companies, holding companies, trusts and property entities, all with loans and fees running between them.
Family businesses
Succession, income splitting, estate planning, and the line between family money and business money.
SMSFs inside the group
Fund returns and compliance, plus the link to your business: related-party property, leases and contribution strategy.
What we take care of across your group
| Area | What we do |
|---|---|
| Entity returns & financials | Financial statements and tax returns for every company, trust, partnership and SMSF in the group, prepared together so the numbers agree. |
| Intercompany reconciliations | Loan accounts, management fees and recharges matched across every entity before anything is lodged. |
| Division 7A | Shareholder loans reviewed, complying loan agreements in place, and minimum yearly repayments calculated before 30 June. |
| Trust distributions | Distribution strategy agreed and resolutions documented before 30 June every year. We contact you first, you don’t chase us. |
| Holding & operating structures | Profits, assets and risk sitting in the right entities, with dividends and fees priced and documented properly. |
| Trust deeds & elections | Deed reviews and family trust elections, so the trust can actually do what you’re asking of it. |
| Tax consolidation | Advice on whether consolidation suits your company group, and head company returns where you’ve elected in. |
| BAS, payroll & ASIC | BAS and instalment activity statements, Single Touch Payroll finalisation, and ASIC annual reviews for every company. |
| Group tax planning | A plan across all entities before 30 June, not a surprise bill after it. |
Fixed fees. Scoped to your group. No surprises.
No two groups are the same, so we don’t publish a one-size price. Here’s exactly how we get to one.
Just one company or trust? See our 2026 fees →
Free structure review
We map every entity, every loan and every relationship on one page. You see your group the way the ATO sees it.
Fixed-fee proposal
A written scope covering each entity and each obligation, with a fixed fee. Pay monthly, so tax season isn’t a lump sum.
Ongoing, year-round
Compliance handled on time, plus a planning session before every 30 June. You always know what’s coming and why.
What to bring to your first meeting
Don’t worry if it’s incomplete. Bring what you have and we’ll work out the gaps together.
- A list of every entity: companies, trusts, partnerships, SMSF
- Trust deeds and any variations
- Company constitutions and share registers
- Last two years of financial statements and tax returns
- Loan agreements between entities and with shareholders
- Prior trust distribution resolutions
- SMSF deed, investment strategy and any leases to related parties
- Recent ATO and ASIC correspondence
- Who’s involved: directors, trustees, beneficiaries and family members
What Perth business groups need to know for 2026
The ATO is watching closely this year. These are the areas we check first for groups.
Division 7A
Loans, payments or forgiven debts from a private company to shareholders or their associates can be taxed as unfranked dividends. The ATO is data-matching here.
Trust distributions
Late or poorly documented resolutions can see trust income taxed at the top rate. Distributions that don’t match where the money actually goes are also under scrutiny.
Cash transactions
Trades, hospitality and retail get closer attention, especially where declared income doesn’t match industry benchmarks or lifestyle.
Employee or contractor
Paying workers on an ABN who are really employees can create back-dated super and payroll liabilities, sometimes across several entities.
Motor vehicles
Frequently reviewed. Above the 5,000km cents-per-km limit you need a logbook covering at least 12 continuous weeks.
Home-based business expenses
Home office claims need records kept at the time, not estimates after the fact.
Key dates for 2026–27
| Date | What’s due |
|---|---|
| 25 November 2026 | September quarter BAS, lodged through a tax agent |
| 28 February 2027 | December quarter BAS |
| 31 March 2027 | Tax returns for higher-income companies and super funds, and individuals and trusts with a larger tax bill last year |
| 15 May 2027 | Most remaining company, trust and SMSF returns lodged through a tax agent |
| 30 June 2027 | Trust distribution resolutions made and documented. Division 7A minimum yearly repayments paid. |
Your exact due dates depend on each entity’s place in the tax agent lodgement program. We confirm them entity by entity.
Outgrown your structure?
A structure set up when the business was small often doesn’t suit it ten years later. Valuable assets sitting in the trading company. Family members joining. A sale or succession on the horizon.
We review your group and tell you plainly whether to restructure, when, and how. Every recommendation weighs tax, asset protection and how much admin you’re willing to carry, and we show you the numbers behind it.
Frequently asked questions
Does each entity in my group need its own tax return?
Yes. Each company, trust, partnership and SMSF lodges its own return. The exception is a wholly-owned company group that has elected into tax consolidation, which lodges one return through the head company. Either way, we prepare every return together so the intercompany numbers agree.
Can I drop into your office?
We see clients by appointment only. We’re based at Spaces, a shared workspace in Nedlands, so there’s no walk-in reception. Book a time online or call (08) 9200 3465 and we’ll meet you there, or by video call if that’s easier.
What is Division 7A and why does it matter?
Division 7A stops company profits reaching shareholders or their associates tax-free. Loans, payments or forgiven debts can be treated as unfranked dividends unless they’re under a complying loan agreement with minimum yearly repayments. We put the agreements in place and calculate the repayments before 30 June.
When do trust distribution resolutions need to be made?
By 30 June each year, and earlier if your trust deed says so. Miss it and the trustee can be taxed on the income at the top marginal rate of 47%. We contact every trust client well before the deadline.
Can my SMSF own property used by my business?
Yes, if it qualifies as business real property and the fund leases it to the business on commercial terms: market rent, a written lease, and rent actually paid on time. We look after both sides so the fund and the business stay compliant.
How do I know if my structure still suits me?
Review it after strong growth, if appreciating assets sit in your operating company, when family members join, when you’re planning a sale or succession, or when your personal tax feels too high.
Our group is a mess. Can you untangle it?
Yes, and you’re not the first. We map every entity, identify the risks, and recommend which entities to keep, simplify or wind up. You get a clear plan with costs and timing before anything changes.
What do the 2026–27 Federal Budget changes mean for family trusts and groups?
The Budget announced a 30% minimum tax on discretionary trust distributions from 1 July 2028, capital gains tax reforms from 1 July 2027, super changes, and a restructure relief window from 1 July 2027. Timing and detail depend on the legislation, so check the current position with us before you act. We’ll model what it means for your group.
Ready to get your group sorted?
Start with a free structure review. You’ll leave knowing exactly where you stand, and what to do next.
Nedlands WA 6009
No drop-ins. Monday to Friday, 8:30am to 5:00pm
Atramentum Accounting & Consulting works as a contractor to Abfabs Pty Ltd trading as Easy Tax Solutions (registered tax agent 70473005), which reviews and lodges returns and is the tax agent of record with the ATO. Atramentum is not itself a registered tax agent or BAS agent. This page is general information only and doesn’t take your circumstances into account.