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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.
Author profile
Peter Slegers CTA

This was presented at South Australian Tax Intensive Seminar .
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Partnership restructuring/generational changes
Author(s): Peter SLEGERSMaterials from this session:
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SMSFs and real property
Author(s): Matthew TRIPODIMaterials from this session:
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Private companies - keeping wealthy in the family!
Author(s): Merv BURTONMaterials from this session:
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