Published on 09 Mar 04
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This seminar paper explores the practical stamp duty and GST issues upon transferring primary production assets between related parties, including the specific concessions available for primary producers.
GST issues include:
- the supply of a going concern
- subdivided farm land
- residential premises
- registrations and input tax credits
- discretionary trusts.
Stamp Duty issues include:
- transfer of business provisions
- land-rich corporations.
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