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Changing Owners seminar paper
Published on 09 May 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The normal starting point is that a change of owners means that there is a taxable event. This seminar paper explores the exemptions in the context of:
- intergenerational transfers
- demergers
- scrip for scrip rollovers
- buy-outs
- death
- divorce
- other roll overs.
Author profile
Prof Margaret McKerchar
Margaret is a Professor Australian School of Business, School of Taxation and Business Law, The University of New South Wales. - Current at 01 May 2014
This was presented at 2003 NSW ANNUAL STATE CONVENTION - BUILDING & RENOVATING YOUR CLIENTS' BUSINESS STRUCTURES .
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A Comparison of Structures - Partnership
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A Comparison of Structures - Sole Traders
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Financial Services Reform - How Far Can You Go?
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Changing Owners
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Changing Structures
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Payments to Associated Persons
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Service Trusts/Structuring a Professional Practice
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A Comparison of Structures - Companies
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A Comparison of Structures - Trusts
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