Skip to main content
shopping_cart

Your shopping cart is empty

Business succession: ATO issues more guidance on buy-sell agreements and insurance

Published on 01 Oct 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Estate planning for business succession is both important and difficult. There has been very little guidance from the ATO about how it will treat buy-sell agreements and insurance in business succession plans. New Product Ruling PR 2010/18 provides some indication of the ATO view on these issues.

Author profile:

Prof Miranda Stewart CTA
Miranda is a leading international expert on tax law and policy, and Director of the Tax and Transfer Policy Institute at Crawford School, Australian National University (ANU) in Canberra. Professor Stewart has more than 20 years experience working at the leading edge of policy research, design and development. She joined ANU from the University of Melbourne, where she was a Director of Tax Studies for many years. She has previously worked at New York University School of Law in the United States, in major Australian law firms advising business on tax law, and at the ATO advising on business tax law and policy, and has consulted for government on various tax and transfer policy issues. Current at 30 June 2015 Click here to expand/collapse more articles by Miranda STEWART.
 
Copyright Statement