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Changing Structures seminar paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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
Click here to expand/collapse more articles by Kelvin FITZALAN.

 

This was presented at 2003 NSW ANNUAL STATE CONVENTION - BUILDING & RENOVATING YOUR CLIENTS' BUSINESS STRUCTURES .

Get a 20% discount when you buy all the items from this event.

Individual sessions

A Comparison of Structures - Partnership

Author(s):  Ross SELLER

Materials from this session:

A Comparison of Structures - Sole Traders

Author(s):  Yvette PIETSCH

Materials from this session:

Financial Services Reform - How Far Can You Go?

Author(s):  Michael PAYNE-MULCAHY

Materials from this session:

Changing Owners

Author(s):  Margaret MCKERCHAR

Materials from this session:

Changing Structures

Author(s):  Kelvin FITZALAN

Materials from this session:

Payments to Associated Persons

Author(s):  Neil WICKENDEN

Materials from this session:

Service Trusts/Structuring a Professional Practice

Author(s):  Ian R PHILLIPS

Materials from this session:

A Comparison of Structures - Companies

Author(s):  Greg TRAVERS

Materials from this session:

A Comparison of Structures - Trusts

Author(s):  Kevin J MUNRO

Materials from this session:

Further details about this event:

 

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