Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Capital Gains Tax (CGT) Primary production Miscellaneous

Structuring issues for commercial fishing and aquaculture

Source: South Australia

Published Date: 19 Mar 2013

 

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 works through a number of issues that arise when structuring or restructuring a commercial fishing or aquaculture business.It works back from the general legislative framework and then considers the specific taxation issues.
  • Specific topics covered include:
  • legal nature of fishing licences, allocations, quota and other statutory fishing rights
  • declarations of trust - CGT and stamp duty
  • specific CGT, GST and stamp duty issues to consider when restructuring
  • optimal structures to meet the principals commercial and succession planning objectives.
Author(s)

Individual Session

Structuring issues for commercial fishing and aquaculture

Author(s): Stephen James ATI
Materials from this session:

Download

Details

  • Published By: Stephen James ATI
  • Published On:19 Mar 2013
  • Took place at:Intercontinental Adelaide

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

Capital Gains Tax (CGT) Primary production Miscellaneous 2013

Share this page