Miscellaneous 2005

Keeping it in the company

Source: National

Published Date: 26 Aug 2005

 

This presentation covers:

  • passing control of the family business via passing control of the company that owns the business
  • use of different classes and types of shares
  • dividend streaming
  • opportunities and challenges presented by the Div 152 small business concessions
  • Sec 149-30 and Event K6
  • Event K6 and other issues re change in majority underlying interests
  • use of demergers and other rollover provisions.

This was also presented on 1 December 2005 at the repeat 13th National Tax Intensive Retreat.

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Individual Session

Keeping it in the company

Author(s): Peter J Mcknoulty CTA
Materials from this session:

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