Published on 26 Aug 05
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper covers:
- passing control of the family business via passing control of the company that owns the business
- use of different classes and types of shares
- dividend streaming
- opportunities and challenges presented by the Div 152 small business concessions
- Sec 149-30 and Event K6
- Event K6 and other issues re change in majority underlying interests
- use of demergers and other rollover provisions.
This paper was also presented on 1 December 2005 at the repeat 13th National Tax Intensive Retreat.
Peter McKnoulty FTIA works for McCullough Robertson. Peter has degrees in Commerce and Law (with Honours) from the
University of Queensland. He has been a Partner in the Queensland
legal firm of McCullough Robertson since July 1986 having been admitted as a Solicitor in 1983. He practices in all aspects of the Commercial Law field with an emphasis on estate planning, taxation, tax planning, business structuring and business law generally and is
the senior partner in the firm’s Business and Revenue Division.
Current at 1 August 2008
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