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Which option to choose when circumstances dictate a change paper

Published on 27 Feb 14 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • legislative/ATO driven change – UPE stance
  • growth/asset protection restructuring
  • transfer of business without CGT rollovers (using the small business concession)
  • small business concession issues
  • combining multiple operating entities
  • restructuring for a sale.

Author profile:

Stephen HOLMES

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This was presented at SME structures & restructures .

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