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Business and entity sales: stamp duty issues paper


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.

Author profiles:

Jennee Chan CTA
Jennee is a Tax Advisor with Allens Arthur Robinson. Current at 11 October 2006
Sue Williamson CTA-Life
Sue leads EY's Melbourne Tax Controversy practice. She has acted in various AAT, Federal Court, High Court and Supreme Court cases relating to various Commonwealth and state taxes, and has advised clients on a broad range of taxation issues including income tax, GST and PRRT. Sue is also an accredited mediator and has assisted clients in resolving disputes using various alternative dispute resolution mechanisms. Sue is a member of the ATO Dispute Resolution Committee and is a former president of The Tax Institute. Current at 23 June 2016 Click here to expand/collapse more articles by Sue WILLIAMSON.

This was presented at Business and Entity Sales Series: GST and Stamp Duty Issues.

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