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Changing Structures seminar paper
Published on 09 May 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The normal starting point is that a change of structure, ie. moving a business or assets from one structure to
another, means that there is a taxable event. This seminar paper explores the exceptions in the context of:
- sole trader to company
- partnership to company
- unit trust to company
- discretionary trust to company
- company to company
- other roll overs
- sale of going concern
- sale of farming property.
The seminar paper also considers GST and stamp duty consequences.
Author profile
Kel Fitzalan CTA
Kel is a Private Clients Partner with PricewaterhouseCoopers. He has 26 years experience advising clients in a wide range of industries, including the agriculture, financial services and property industries. Kel’s experience includes advising clients on implementing and executing trade sales, capital raising, restructuring, repatriation of profit strategies, demergers, mergers and acquisitions. - Current at 03 June 2014
This was presented at 2003 NSW ANNUAL STATE CONVENTION - BUILDING & RENOVATING YOUR CLIENTS' BUSINESS STRUCTURES .
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Individual sessions
A Comparison of Structures - Partnership
Author(s): Ross SELLERMaterials from this session:
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A Comparison of Structures - Sole Traders
Author(s): Yvette PIETSCHMaterials from this session:
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Financial Services Reform - How Far Can You Go?
Author(s): Michael PAYNE-MULCAHYMaterials from this session:
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Changing Owners
Author(s): Margaret MCKERCHARMaterials from this session:
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Changing Structures
Author(s): Kelvin FITZALANMaterials from this session:
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Payments to Associated Persons
Author(s): Neil WICKENDENMaterials from this session:
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Service Trusts/Structuring a Professional Practice
Author(s): Ian R PHILLIPSMaterials from this session:
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A Comparison of Structures - Companies
Author(s): Greg TRAVERSMaterials from this session:
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A Comparison of Structures - Trusts
Author(s): Kevin J MUNROMaterials from this session:
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