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Income Tax and CGT Issues on Restructuring Primary Production Enterprises seminar paper

Published on 31 Oct 03 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

The restructuring of farming enterprises is often bogged down by complex income tax and capital gains tax issues.

This seminar paper explores these issues with respect to variations of partnerships as well as changes from a partnership to an alternative trading entity and includes:
- the STS provisions and key issues associated with the changes
- the Capital Allowance Issues, including rollover provisions
- the treatment of livestock, including rollover provisions
- Capital Gains Tax issues.

This seminar paper provides a technical understanding of the key issues and supports this with workshop style examples.

Author profile:

Roger SULLIVAN
Roger is a Tax Consulting partner at Barrington Partners prior to which he was with two international firms of Chartered Accounts and the Australian Taxation Office. Roger has been personally involved in obtaining several product rulings and through his involvement in the National Tax Practitioners Committee of the Institute of Chartered Accountants is also actively involved in the consultative and lobbying process of that body. Roger is a regular and sought after speaker for the Institute and other professional bodies.

Current at 5 December 2006

Click here to expand/collapse more articles by Roger SULLIVAN.
 

This was presented at Primary Concerns.

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Individual sessions


Tax Treatments of the Sale of Grain

Author(s):  Paul HANSEN

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Tax Issues Exclusive to Primary Producers

Author(s):  Paul HANSEN

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Further details about this event:

 

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