Published on 21 Feb 14
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
introduction – assumptions can be dangerous
planning and development – some preliminary legal considerations
structuring issues – tax considerations
unit trusts – a cautionary note regarding stamp duty
stamp duty – "and/or nominee contracts"
cooling off rights.
James McMillan FTI
Jim is a tax specialist with more than 30 years’ experience. Jim recently completed a Masters of Taxation degree through the University of New South Wales and has a law degree from the University of Adelaide. Current at 24 October 2014
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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