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.
Current at 29 June 2009
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