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Business and entity sales: stamp duty issues presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 28 Nov 06 by VICTORIAN DIVISION, THE TAX INSTITUTE

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.

Author profiles

Jennee Chan CTA
Jennee Chan, CTA, is a Senior Tax Counsel at Allens. Jennee specialises in transaction taxes, with a particular focus on GST and stamp duty. Her broad indirect tax practice lends itself to advising on the due diligence, financing and structuring aspects of a transaction. Jennee’s legal practice is complemented by her experiences working in Big 4 accounting firms and in-house tax. - Current at 18 July 2024
Click here to expand/collapse more articles by Jennee CHAN.
Sue Williamson CTA-Life
Sue Williamson, CTA (Life) leads the Holding Redlich Melbourne Tax Risk Management and Disputes practice. She advises clients on tax risk management including tax governance and ensuring that clients have sufficient evidence to defend their positions. She has acted in various AAT, Federal Court, High Court and Supreme Court tax cases. Sue is also an accredited mediator and has assisted clients in resolving disputes using various ADR mechanisms. Sue was the President of The Tax Institute in 2008, has been a member of several advisory boards, has participated in many consultative forums and lectures in the University of Melbourne Masters of Law program. - Current at 04 July 2023
Click here to expand/collapse more articles by Sue WILLIAMSON.

 

This was presented at Business and Entity Sales Series: GST and Stamp Duty Issues .

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Individual sessions

Business and entity sales: stamp duty issues

Author(s):  Jennee CHAN,  Sue WILLIAMSON

Materials from this session:

Business and entity sales: GST issues

Author(s):  Brad MILLER

Materials from this session:

Further details about this event:

 

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