01 /
Map what exists today
List the entities, owners and relationships involved. Identify where key assets, contracts, borrowing and operating activity sit. Include relevant trusts or related entities in the information you give advisers. Mark anything uncertain rather than filling gaps from memory. The map is a briefing tool, not a legal conclusion.
02 /
Describe the intended change
Explain whether the trigger is a sale, new shareholder, acquisition, growth plan or family transition. Set out the commercial objective and proposed timing. Ask which arrangements could constrain the change and what information is needed to assess them. A structure that worked at an earlier stage may need review when the destination changes.
03 /
Obtain coordinated advice
Legal, tax, financing and personal circumstances can interact. Ask advisers to explain options, consequences, implementation steps and unresolved assumptions together. Do not choose a structure from a generic comparison or assume a tax result. Any change should be assessed against your specific facts and current requirements before action.
Use this in your business
A structure-review briefing pack
- Entity and ownership diagram with uncertain details flagged.
- Location of significant assets, contracts and borrowing.
- Relevant agreements and existing professional advice.
- Commercial objective and the event prompting review.
- Timing, participants and questions that need coordinated advice.
Illustrative example
What this could look like
An owner plans to bring a manager into equity, but operating assets and contracts sit across related entities. Mapping those relationships helps advisers assess what interest is actually being offered and which arrangements need attention. A share percentage alone does not explain the proposal.
Your next move
Bring the decision into focus.
Pivot Point's team describes tax and structure advice around buying, selling and succession. Bring the current map and the destination you are considering.
Start a conversation Meet the advisory teamThis guide is general preparation information. Advice on legal, tax and financial consequences needs to reflect your circumstances.
Further reading: Business.govt.nz