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Alienation of income paper


This paper covers:

  • leasing and licensing
  • improvements to property
  • current use of service trusts
  • assignments of income and trust arrangements
  • disposal of (a right to) sale proceeds
  • partnerships and co-ownerships.

Author profiles:

Lucy Simeoni
Lucy works for Kain C+C Lawyers. Current at 01 December 2014 Click here to expand/collapse more articles by Lucy SIMEONI.
Author Photo - Marc Romaldi CTA
Marc Romaldi CTA
Marc's tax law experience comes from over 14 years practising in accounting and legal spheres in both domestic and international environments. Capital gains tax, general income tax, international tax, stamp duty, GST, superannuation and fringe benefits tax all form part of Marc's tax law skill set. This expertise is used to advise ASX-listed companies, private enterprises and high net worth individuals on the commercial and tax implications of structuring, restructuring, acquisitions and sales. Marc's customer base appreciates his ability to understand their business, distil complex legal issues and achieve practical outcomes. Those customers come from a variety of industries, with Marc having particular expertise in the pharmacy and property industries. Current at 18 May 2015 Click here to expand/collapse more articles by Marc ROMALDI.

This was presented at 44th South Australian Convention.

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