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
Click here to expand/collapse more articles by Paul INGRAM.
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
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