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  Miscellaneous 2003

Changing Structures

Source: New South Wales

Published Date: 9 May 2003

 
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.

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Author(s)

Individual Session

Changing Structures

Author(s): Kelvin Fitzalan CTA
Materials from this session:

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Details

  • Published By: Kelvin Fitzalan CTA
  • Published On:9 May 2003
  • Took place at:Fairmont Resort, Leura

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