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  Miscellaneous 2003

Income Tax and CGT Issues on Restructuring Primary Production Enterprises seminar

Source: Western Australia

Published Date: 31 Oct 2003

 

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

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

Author(s)

Individual Session

Restructuring Primary Production Enterprises

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

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Details

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

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