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Changes to asset holdings paper

Published on 05 May 07 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Times change and the structure you originally established may no longer be appropriate for your clients’ businesses. This paper considers the practical aspects of available CGT Rollovers and how they can be used to restructure businesses, enabling a taxpayer to tax effectively exchange one asset for another. Case studies include:

  • disposal of assets to a wholly owned company (by individuals, partnerships and trusts)
  • unit trust to company rollover
  • inserting a new holding company
  • scrip for scrip rollovers
  • demergers.

Author profile:

Tim SANDOW
Current at 29 May 2009 Click here to expand/collapse more articles by Tim SANDOW.
 

 

This was presented at South Australian Convention: In Tune with Tax .

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