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Duty issues impacting on exiting structures for SMEs: Case studies paper

Member Price: $57.00
Non Member Price: $75.00

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 12 Feb 14 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • case study: Disposal of partnership interest
  • case study: Distribution to shareholders on liquidation of a company
  • case study: Reconstruction transaction
  • case study: Partitioning
  • case study: Transfer from discretionary trust
  • case study: Single to joint ownership.

Author profiles

Brian Lovitt CTA
Brian practises in commercial law and specialises in all aspects of direct and indirect taxation including CGT, Income tax, Duty, GST, Payroll tax and other state duties. Brian is also a qualified Accountant. - Current at 01 January 2014
Click here to expand/collapse more articles by Brian LOVITT.
Modiesha Stephens CTA
Modiesha is a Director at MS Legal practicing in Taxation, Commercial Law and Estate Planning. Modiesha has over 25 years’ experience in advising SME and individual clients in all areas of State and Federal taxation with a particular emphasis on transactional tax advice, including income tax, CGT, GST, transfer duty and other State taxes. Modiesha also practices in estate and succession planning and general commercial law. In addition to being a Chartered Tax Adviser, Modiesha has degrees in law and commerce and a Master of Laws. Modiesha is an avid supporter of the Tax Institute having served on various committees over the years and is the current WA representative on National Council. - Current at 04 November 2025
Click here to expand/collapse more articles by Modiesha MEEGAHAGE.

 

This was presented at Exiting structures for SME's .

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Individual sessions

Addendum - Preparing your business for sale

Author(s):  Sarah HICKEY,  Sean Maloney,  Cameron Grant

Materials from this session:

GST issues

Author(s):  Tony INCE

Materials from this session:

Duty issues impacting on exiting structures for SMEs: Case studies

Author(s):  Brian LOVITT,  Modiesha MEEGAHAGE

Materials from this session:

CGT issues

Author(s):  Justin BYRNE

Materials from this session:

Winding up trusts discretionary & unit trusts

Author(s):  David Montani

Materials from this session:

Members voluntary liquidation

Author(s):  Kim Wallman

Materials from this session:

Further details about this event:

 

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