This paper is an updated version of a paper presented by Stephen Heath at the 3rd Annual Estate & Business Succession Planning Intensive held in Sydney on 22 October 2003. This paper was also presented by Bernie O'Sullivan at the 5th Annual Estate & Business Succession Planning Intensive held in Sydney on 19 November 2004.
Stephen Heath CTA
Steve is a Partner in the Taxation & Revenue section of Wallmans Lawyers with his principal practice areas being superannuation and tax. He also works on general commercial matters with a focus on tax planning, business structuring and insurance. Steve is a member of The Tax Institute’s State Council and National Council. Current at 09 June 2015
Click here to expand/collapse more articles by Stephen HEATH.