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Family company continuing ownership issues case studies

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Published on 16 Oct 04 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This case study focuses on some of the common and topical legal and taxation issues arising in the commencement, on-going operation and termination of SME (family) businesses, including:

  • structuring and establishment of the family business
  • ZZS (ITAA97 Div 149B) / ZZT (CGT Event K6) issues
  • restructuring and entry of second/third generation family members (income tax, CGT, stamp duty, demergers)
  • asset protection and succession planning (ie. problems with buy/sell agreement, shareholder agreements)
  • exit of matriarch/patriarch and/or disposal/sale.

Author profile

Neil KANDELAARS
Neil is a Partner in the Corporate and Financial Services Team at Phillips Fox where he specialises in commercial and taxation law. Neil's commercial law experience includes leading due diligence investigations for several major acquisition projects in SA and advising on disposals and business structures. He also has a special interest in advising businesses on tax efficient structures. Neil is an active member of the Tax Institute's SA Technical Sub-Committee.
Current at 23 August 2004
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This was presented at SA Tax Intensive Seminar .

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