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  Miscellaneous 2004

Evaluating the taxation impact of the alternative techniques seminar

Source: Victoria

Published Date: 21 Jul 2004

 

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This paper focuses on the key taxation issues arising from a business restructure, including:
- CGT consequences (cost base, 50% CGT discount, small business concessions)
- capital allowances (intellectual property, plant and equipment)
- trading stock
- tax losses
- family trust elections/interposed entity elections
- Division 7A
- GST
- stamp duty.

This paper was also presented by Mark Ceglinski at the Roadmap to Business Restructures seminar held in Perth on 27 August 2004.

Author(s)

Individual Session

Evaluating the taxation impact of the alternative techniques

Author(s): David Kent CTA
Materials from this session:

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Details

  • Published By: David Kent CTA
  • Published On:21 Jul 2004
  • Took place at:Leonda by the Yarra, Hawthorn

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