Published on 28 Mar 96
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This article primarily discusses succession planning, however ideas highlighted in the paper will also benefit primary producers who may not have successors to their land and business. Topics covered include: the essential elements of a succession plan; farm ownership; business structures; income tax planning (including trusts); retirement incomes; wills; and stamp duty.
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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