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Tools for tax effective pre-death structuring and succession planning presentation


In order to give effect to a client’s estate or succession objectives it is often necessary to pass assets to the next generation before death or to undertake some restructuring pre-retirement or pre-death to ensure that assets can be passed to the appropriate people in the most effective manner. Often income tax, capital gains tax, GST and stamp duty implications are a major hurdle to transfers or restructures of this kind.

This presentation provides some tools for minimising the impact of these costs:

  • commercial considerations in passing assets to the next generation before death
  • common reasons for pre-death restructures
  • CGT small business concessions
  • relevant CGT roll-overs
  •  stamp duty exemptions and relief (for example, family farms)
  • GST considerations for business restructures; 
  • concessions and benefits available if wait until death.

Author profile:

Author Photo - Ian Snook CTA
Ian Snook CTA
Ian Snook is a Partner at William Buck providing services to medium business enterprises and professions with his primar function being to provide taxation advice including tax planning, compliance and business structuring. Ian is a current member of The Tax Institute's South Australian State Council and Tax Technical Committee. Current at 16 August 2016 Click here to expand/collapse more articles by Ian SNOOK.

This was presented at Estate and Succession Planning.

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Tools for tax effective pre-death structuring and succession planning

Author(s):  Ian SNOOK

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