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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:

Kel Fitzalan CTA
Kel is a Private Clients Partner with PricewaterhouseCoopers. He has 26 years experience advising clients in a wide range of industries, including the agriculture, financial services and property industries. Kel’s experience includes advising clients on implementing and executing trade sales, capital raising, restructuring, repatriation of profit strategies, demergers, mergers and acquisitions. Current at 03 June 2014 Click here to expand/collapse more articles by Kelvin FITZALAN.
 
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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