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Changing Structures presentation

Published on 09 May 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The normal starting point is that a change of structure, ie. moving a business or assets from one structure to another, means that there is a taxable event. This presentation explores the exceptions in the context of:
- sole trader to company
- partnership to company
- unit trust to company
- discretionary trust to company
- company to company
- other roll overs
- sale of going concern
- sale of farming property.

The seminar paper also considers GST and stamp duty consequences.

Author profile:

Kelvin FITZALAN

Click here to expand/collapse more articles by Kelvin FITZALAN.
 

This was presented at 2003 NSW ANNUAL STATE CONVENTION - BUILDING & RENOVATING YOUR CLIENTS' BUSINESS STRUCTURES .

Get a 20% discount when you buy all the items from this event.

Individual sessions



Changing Owners

Author(s):  Margaret MCKERCHAR

Materials from this session:



Service Trusts/Structuring a Professional Practice

Author(s):  Ian R PHILLIPS

Materials from this session:



Further details about this event:

 

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