Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Miscellaneous 2003

Income Tax and CGT Issues on Restructuring Primary Production Enterprises

Source: Western Australia

Published Date: 31 Oct 2003

 
The restructuring of farming enterprises is often bogged down by complex income tax and capital gains tax issues.

This presentation explores these issues with respect to variations of partnerships as well as changes from a partnership to an alternative trading entity and includes:
- the STS provisions and key issues associated with the changes
- the Capital Allowance Issues, including rollover provisions
- the treatment of livestock, including rollover provisions
- Capital Gains Tax issues.

This presentation provides a technical understanding of the key issues and supports this with workshop style examples.

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

Author(s)

Individual Session

Restructuring Primary Production Enterprises

Author(s): Roger Sullivan
Materials from this session:

Download

Details

  • Published By: Roger Sullivan
  • Published On:31 Oct 2003
  • Took place at:Cottesloe Beach Hotel, Cottesloe

The material is copyright. Apart any fair dealing for the purpose 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.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Miscellaneous 2003

Share this page