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Alienation of income paper

Published on 14 Apr 11 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

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
Current at 10 December 2014 Click here to expand/collapse more articles by Lucy SIMEONI.
 
Author Photo - Marc ROMALDI
Marc ROMALDI
Current at 15 February 2012 Click here to expand/collapse more articles by Marc ROMALDI.

 

This was presented at 44th South Australian Convention .

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Individual sessions

Tax reform - Anticipating the tax summit

Author(s):  Graeme COOPER

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Corporate conundrums case study

Author(s):  Scott BRYANT

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