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Structuring and restructuring family businesses – Current legal and tax considerations 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 28 Jul 17 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • CGT relief, including rollovers
  • small business restructuring CGT relief – Subdiv 328-G
  • discount capital gains and trusts’ net capital gains – Division 115 ITAA 1997
  • rollover to wholly-owned company – Division 122 ITAA 1997
  • scrip for scrip roll-over – Subdivision 124-M ITAA 1997
  • disposal of assets by a trust to a company – Subdivision 124-N
  • small business relief – Division 152.

Author profile

Judith Choate FTI
Judith is the SA Legal Director with KPMG. Judy has practiced in commercial and corporate law and specialised in federal and state tax and revenue law for over 25 years, particularly those areas of tax law that have the most significant impact on corporate and commercial transactions. Her tax and revenue practice is underpinned by her deep understanding of commercial and corporate law, trusts, partnerships and joint ventures. Her contacts and her depth of knowledge and experience in tax and revenue law and practice have positioned her as a trusted source of advice for professional services firms. - Current at 16 June 2016
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This was presented at 2017 SA Family Business Day .

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Structuring and restructuring family businesses – Current legal and tax considerations

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