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Evaluating the taxation impact of the alternative techniques seminar 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.
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Published on 21 Jul 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper focuses on the key taxation issues arising from a business restructure, including:
- CGT consequences (cost base, 50% CGT discount, small business concessions)
- capital allowances (intellectual property, plant and equipment)
- trading stock
- tax losses
- family trust elections/interposed entity elections
- Division 7A
- GST
- stamp duty.

This paper was also presented by Mark Ceglinski at the Roadmap to Business Restructures seminar held in Perth on 27 August 2004.

Author profile

David Kent CTA
David is a director of Cummings Flavel McCormack. - Current at 13 September 2011
Click here to expand/collapse more articles by David KENT.

 

This was presented at Roadmap to Business Restructures .

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Individual sessions

Overview of business restructure issues

Author(s):  Michael JONES

Materials from this session:

Evaluating the taxation impact of the alternative techniques

Author(s):  David KENT

Materials from this session:

Instructing your solicitor on restructure techniques

Author(s):  William KHONG

Materials from this session:

Asset Protection and Succession

Author(s):  Michael LHUEDE

Materials from this session:

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