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Partnership restructuring/generational change presentation

Published on 22 Oct 05 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation considers the issues that arise when partners in a primary production business want to bring in new partners or pass the business to the next generation. The presentation covers:

  • reconstitution of the partnership and continuing ownership issues
  • restructuring using new entities for asset ownership
  • livestock and capital allowance rollovers
  • Division 152 issues for partners leaving the business
  • accounting vs tax treatment of partner exits/entries
  • stamp duty exemptions including use of tightly held family trusts.

Author profile

Peter Slegers CTA
Photo of author, Peter SLEGERS Peter is a Partner at Cowell Clarke and heads up the firm's Tax & Revenue Group. He provides specialist tax advice to public accountants and a wide range of corporate and medium to large family businesses as well as high net worth taxpayers. Peter has had a significant involvement with trust structures throughout his career and is the author on topical tax issues in CCH Tax Week and Taxation in Australia. Peter has a Master's degree in Taxation Law and is a member of The Tax Institute's State Council. - Current at 19 June 2012
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This was presented at South Australian Tax Intensive Seminar .

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