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Published on 17 Sep 12
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
Stamp duty is often a significant barrier to undertaking a restructure. This paper covers:
basic principles to consider in restructuring
exemptions for trust distributions
issues with partnerships
corporate reconstruction relief
transfer assets vs business.
Campbell has practised law for the past 40 years, specialising in revenue law, with an emphasis on taxation of cross-border transactions, stamp duty,
superannuation, capital gains taxes and similar advices, often advising other law firms and
accountants. Prior to his admission he practised for 14 years as a Chartered Accountant. Campbell is currently undertaking his PhD thesis on taxation of trusts and their beneficiaries. He is a Member of many Taxation Institute Committees. Current at 16 October 2007
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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