shopping_cart

Your shopping cart is empty

Stamp duty issues 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 17 Sep 12 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Stamp duty is often a significant barrier to undertaking a restructure. This paper covers:

  • basic principles to consider in restructuring
  • exemptions for trust distributions
  • issues with partnerships
  • corporate reconstruction relief
  • transfer assets vs business.

Author profile

Dr Campbell Rankine
Campbell is a Chartered Accountant and Barrister and Solicitor who specialises in complex taxation and trust issues. The taxation issues extend to income tax (including CGT, and the Australian attribution on foreign income), as well as stamp duties and other indirect taxes. He is a regular presenter to specialist taxation groups in South Australia and nationally. - Current at 21 June 2012
Click here to expand/collapse more articles by Campbell RANKINE.

 

This was presented at 2nd Annual Family Planning Day .

Get a 20% discount when you buy all the items from this event.

Individual sessions

UPEs for trusts running business/holding investment assets

Author(s):  Ian SNOOK

Materials from this session:

Buying and holding property through SMSFs

Author(s):  Tasha NAIGE

Materials from this session:

Succession and governance issues

Author(s):  Kale RIGANO

Materials from this session:

CGT/rollovers

Author(s):  Tim SANDOW,  Emma de Roos

Materials from this session:

Practical issues in a restructure

Author(s):  Grantley STEVENS,  John LEVY

Materials from this session:

Stamp duty issues

Author(s):  Campbell RANKINE

Materials from this session:

GST issues impacting family planning

Author(s):  Matthew NICHOLLS,  Michael CRANWELL

Materials from this session:

Further details about this event:

 

Copyright Statement