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Changing Owners seminar paper

Published on 09 May 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The normal starting point is that a change of owners means that there is a taxable event. This seminar paper explores the exemptions in the context of:
- intergenerational transfers
- demergers
- scrip for scrip rollovers
- buy-outs
- death
- divorce
- other roll overs.

Author profile

Prof Margaret McKerchar
Margaret is a Professor Australian School of Business, School of Taxation and Business Law, The University of New South Wales. - Current at 01 May 2014
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This was presented at 2003 NSW ANNUAL STATE CONVENTION - BUILDING & RENOVATING YOUR CLIENTS' BUSINESS STRUCTURES .

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Individual sessions



Changing Owners

Author(s):  Margaret MCKERCHAR

Materials from this session:



Service Trusts/Structuring a Professional Practice

Author(s):  Ian R PHILLIPS

Materials from this session:



Further details about this event:

 

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