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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 Slegers heads Cowell Clarke’s Tax & Revenue Group. Peter advises and acts for a wide range of public and private companies, as well as the trustees of SMSFs. His areas of expertise include income tax (as it impacts on business and high net worth clients), CGT, GST, state taxes and superannuation law. Peter also undertakes succession planning work and is involved in significant business restructures. Regularly involved in advising SMSF trustees on issues associated with superannuation income streams, he is the co-author of The Tax Institute title, SMSF Income Stream Guide. - Current at 06 June 2017
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This was presented at South Australian Tax Intensive Seminar .

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