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Tax Issues Arising from Generational Transfers presentation

Member Price: Free
Non Member Price: $15.00

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 11 Aug 04 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

- handover before death - tax/commercial issues
-- stamp duty relief
-- small business CGT concessions
-- GST exemptions
-- partnership reconstructions
-- trading stock and plant elections
-- farm management deposits

- handover before death - practical issues
-- motivating factors
-- methods (structures/leasing/mortgages)
-- retirement income
-- control

- transfer upon death
-- wills
-- testamentary trusts
-- inheritance claims
-- uncertainty for beneficiaries.

Author profiles

Bill LAST
Bill leads the Estate Planning Section of the Business Services Group at O’Loughlins and is a member of the Tax Institute and the Law Society of South Australia. He has extensive experience in all aspects of succession and estate planning, including Wills, Powers of Attorney and Enduring Guardianship. Bill specialises in estate planning advice for high net-worth individuals and he has helped many clients to implement comprehensive, tax-effective succession plans.
Current at 31 June 2006
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John Levy
John is principal of his own commercial and tax legal practice John Levy Lawyers. John has particular expertise in structuring business enterprises, documenting asset acquisitions and advising a broad range of tax and revenue (including income tax, capital gains tax and stamp duty). - Current at 20 July 2012
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This was presented at Agribusiness - A lifecycle approach .

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

Individual sessions

Agribusiness - Operational/Structure

Author(s):  Nick WILKINS

Materials from this session:

Significant Tax/Legal Issues for Primary Producers

Author(s):  Peter SLEGERS

Materials from this session:

Tax Issues Arising from Generational Transfers

Author(s):  Bill LAST,  John LEVY

Materials from this session:

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