Published on 26 Oct 04
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper focuses on the key taxation issues arising from a business restructure, including:
- CGT consequences (cost base, 50% CGT discount, small business concessions)
- capital allowances (intellectual property, plant and equipment)
- trading stock
- tax losses
- family trust elections/interposed entity elections
- Division 7A
- stamp duty.
Yvette Pietsch CTA
Yvette Pietsch FTIA is a Partner in the Taxation Consulting and Business Advisory Groups at Pitcher Partners NSW. Yvette provides taxation advice to large privately held corporations, high net worth individuals, small to medium sized businesses and investors. Yvette joined Pitcher Partners NSW in 1997 and was admitted to the partnership in 2000. Current at 20 May 2008
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David Kent CTA
David is a director of Cummings Flavel McCormack. Current at 13 September 2011
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