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  Miscellaneous 2006

Business and entity sales: stamp duty issues

Source: Victoria

Published Date: 28 Nov 2006

 

This presentation covers the following issues in relation to the sale of a business with assets located throughout Australia:

  • the types of property subject to duty in each jurisdiction
  • share transfers and unit transfers
  • land rich duty including the triggers in each jurisdiction and the exemptions available
  • pre-sale structuring (including the availability of corporate reconstruction exemptions)
  • impact of dividends paid pre-sale or in the course of the sale (Dick Smith case)
  • put and call options
  • traps and opportunities to look out for.

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Author(s)

Individual Session

Business and entity sales: stamp duty issues

Author(s): Sue Williamson CTA-Life , Jennee Chan CTA
Materials from this session:

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