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Published on 24 May 07
by QUEENSLAND DIVISION, THE TAX INSTITUTE
It is becoming more common for clients to want to pass their structures onto their families, rather than realising assets. This paper examines tax effective succession planning, including:
the dos and don’ts of passing on structures
when to consider demerging an entity
innovative use of Division 152 concessions for cost base step ups
protecting the older generation from rogue children.
Clifford Hughes FTIA works for Clifford Hughes & Associates.
Clifford specialises in providing revenue, structuring and succession advice to high
wealth individuals and small to medium enterprises. He acts as a specialist consultant to
legal and accounting practices in QLD, NSW & Victoria on these issues, including advice
in respect of CGT, GST, demergers, stamp duty and international trust structures. Current at 14 August 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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