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  Miscellaneous 2004

Tax Issues Arising from Generational Transfers

Source: South Australia

Published Date: 11 Aug 2004

 
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.

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Author(s)

Individual Session

Tax Issues Arising from Generational Transfers

Author(s): Bill Last , John Levy
Materials from this session:

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Details

  • Published By: John Levy, Bill Last
  • Published On:11 Aug 2004
  • Took place at:Holiday Inn on Hindley, Adelaide

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