shopping_cart

Your shopping cart is empty

Transferring Primary Production Assets - GST and Duty Issues 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.
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 Mar 04 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This seminar paper explores the practical stamp duty and GST issues upon transferring primary production assets between related parties, including the specific concessions available for primary producers.

GST issues include:
- the supply of a going concern
- subdivided farm land
- residential premises
- agistment
- registrations and input tax credits
- discretionary trusts.

Stamp Duty issues include:
- transfer of business provisions
- land-rich corporations.

Author profile

Mark Molesworth CTA
Mark Molesworth, CTA, is a tax partner at BDO and a member of The Tax Institute’s SME Technical Subcommittee. Mark has many years of experience in advising taxpayers with respect to all areas of taxation, including CGT, FBT and income tax. He also provides taxation advice to other smaller accounting and legal practices in respect of their clients. - Current at 25 September 2024
Click here to expand/collapse more articles by Mark Molesworth.

 

This was presented at Agribusiness - Primary Concerns .

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

Individual sessions

Restructuring Primary Production Enterprises

Author(s):  Harry M RIGNEY

Materials from this session:

Transferring Primary Production Assets - GST and Duty Issues

Author(s):  Mark Molesworth

Materials from this session:

Primary Production Taxation Overview

Author(s):  Norman KOCHANNEK

Materials from this session:

Further details about this event:

 

Copyright Statement