Published on 29 Jan 04
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This seminar paper covers the following:
- what are they and why do you need one?
- mandatory vs option agreements
- trigger events (funded and unfunded)
- valuation issues
- taxation implications (CGT, stamp duty and GST)
- debt/guarantee issues
- funding with insurance - who owns the policy? who pays the premiums?
This paper was also presented by Paul Hockridge at the Estate and Business Succession Planning seminar held in Melbourne on 7 October 2004.
Kirrily is a solicitor with Minter Ellison.
Current at 17 December 2003 Current at 13 April 2010
Paul Ingram FTIA is a Partner of Minter Ellison and practises in all areas of taxation law, but with a particular focus on CGT, business structures, GST and stamp duty. Paul is a member of the National Technical CGT subcommittee, the Taxation Committee of the Law Council of Australia, and represents that committee on RevenueSA's Liaison Group.
Current at 24 March 2009 Current at 12 May 2009
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