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.
Dr Campbell Rankine CTA
Campbell is a Chartered Accountant and
Barrister and Solicitor who specialises in complex taxation and
trust issues. The taxation issues extend to income tax (including
CGT, and the Australian attribution on foreign income), as well as
stamp duties and other indirect taxes. He is a regular presenter to
specialist taxation groups in South Australia and nationally. Current at 21 June 2012
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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