Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Miscellaneous 2006

Business and entity sales: stamp duty issues

Source: Victoria

Published Date: 28 Nov 2006

 

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

This paper covers the following issues in relation to the sale of a business with assets located throughout Australia:

  • the types of property subject to duty in each jurisdiction
  • share transfers and unit transfers
  • land rich duty including the triggers in each jurisdiction and the exemptions available
  • pre-sale structuring (including the availability of corporate reconstruction exemptions)
  • impact of dividends paid pre-sale or in the course of the sale (Dick Smith case)
  • put and call options
  • traps and opportunities to look out for.
Author(s)

Individual Session

Business and entity sales: stamp duty issues

Author(s): Sue Williamson CTA-Life , Jennee Chan CTA
Materials from this session:

Download

Details

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 2006

Share this page