Published on 28 Nov 06
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers the following issues in relation to the sale of a business with assets located throughout Australia:
- the types of property subject to duty in each jurisdiction
- share transfers and unit transfers
- land rich duty including the triggers in each jurisdiction and the exemptions available
- pre-sale structuring (including the availability of corporate reconstruction exemptions)
- impact of dividends paid pre-sale or in the course of the sale (Dick Smith case)
- put and call options
- traps and opportunities to look out for.
Current at 04 May 2011
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Current at 29 June 2009