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Stamp duty and trusts seminar paper

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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 09 Sep 04 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Topics covered in this paper include:
- nominee arrangements
- discretionary trusts - variation and splitting
- unit trusts - unit transfers and redemptions and the JWW Nominees case
- superannuation funds - common transactions.

Author profile

Paul INGRAM
Paul Ingram FTIA is a Partner of Minter Ellison and practises in all areas of taxation law, but with a particular focus on CGT, business structures, GST and stamp duty. Paul is a member of the National Technical CGT subcommittee, the Taxation Committee of the Law Council of Australia, and represents that committee on RevenueSA's Liaison Group.
Current at 24 March 2009
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This was presented at State Taxes Intensive Seminar .

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Dealing with business assets

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Stamp duty and trusts

Author(s):  Paul INGRAM

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Payroll tax update

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