Published on 21 Jul 04
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper presents an overview or 'roadmap' to the structural issues that need to be considered in dealing with a business restructure, including:
- forming a partnership
- vesting trusts into companies
- other trust to company rollovers
- scrip for scrip CGT rollover
- tax consolidation.
This paper was also presented by Len Hertzman at the Roadmap to Business Restructures seminar held in Perth on 27 August 2004 and by Andrew Noolan at the Roadmap to Business Restructures seminar held in Sydney on 26 October 2004.
Current at 03 June 2009
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