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Published on 15 Aug 13
by QUEENSLAND DIVISION, THE TAX INSTITUTE
Well run businesses develop to a point, and beyond that point outgrow their structure. Prior to undertaking a capital injection, or admission of new participants, it’s often desirable to undertake some preparatory restructure work. If you fail to prepare, you prepare to fail…
This paper covers:
Byrne Hotels – ensuring you meet the $6m MNAV test, and don’t overstep the mark
market value of assets, and recent cases
separating value assets from operating assets
licencing of the assets of the business
incorporation of partnerships – is it always a good idea?
dividend access shares – is TD 2013/D5 the death knell?
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