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.
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