Published on 21 Jul 04
by VICTORIAN 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.
This paper was also presented by Mark Ceglinski at the Roadmap to Business Restructures seminar held in Perth on 27 August 2004.
David Kent CTA
David is a director of Cummings Flavel McCormack. Current at 13 September 2011
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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