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Partnership restructuring/generational change case study

Published on 22 Oct 05 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This case study considers the issues that arise when partners in a primary production business want to bring in new partners or pass the business to the next generation. The case study covers:

  • reconstitution of the partnership and continuing ownership issues
  • restructuring using new entities for asset ownership
  • livestock and capital allowance rollovers
  • Division 152 issues for partners leaving the business
  • accounting vs tax treatment of partner exits/entries
  • stamp duty exemptions including use of tightly held family trusts.

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Author Photo - Peter SLEGERS
Peter SLEGERS
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This was presented at South Australian Tax Intensive Seminar .

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