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Business succession: ATO issues more guidance on buy-sell agreements and insurance

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Published on 01 Oct 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Estate planning for business succession is both important and difficult. There has been very little guidance from the ATO about how it will treat buy-sell agreements and insurance in business succession plans. New Product Ruling PR 2010/18 provides some indication of the ATO view on these issues.

Author profile

Prof Miranda Stewart CTA
Prof. Miranda Stewart, CTA, is a Professor at Melbourne Law School, The University of Melbourne and is an honorary Professor at the Tax and Transfer Policy Institute, Crawford School of Public Policy, Australian National University. Recent books include Tax and Government in the 21st Century (Cambridge University Press, 2022), Death and Taxes (Thomson Reuters, 2022) with Michael Flynn KC and Income Taxation: Commentary and Materials (Thomson Reuters, 2023) with Graeme Cooper, Michael Dirkis and Richard Vann. - Current at 27 May 2024
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