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Published on 19 Mar 13
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper works through a number of issues that arise when structuring or restructuring a commercial fishing or aquaculture business.It works back from the general legislative framework and then considers the specific taxation issues.
Specific topics covered include:
legal nature of fishing licences, allocations, quota and other statutory fishing rights
declarations of trust - CGT and stamp duty
specific CGT, GST and stamp duty issues to consider when restructuring
optimal structures to meet the principals commercial and succession planning objectives.
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