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 Current at 22 October 2007
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