Published on 22 Aug 03
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This seminar paper covers the following issues:
- overview of duty base - business property and shares
- allocation of value across jurisdictions for goodwill and IP
- the corporate reorganisation concessions - rules and pitfalls for seeking stamp duty relief
- accessing concessions for consolidations and demergers - considering transactions that will qualify.
Current at 15 February 2012
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