Capital Gains Tax (CGT) Primary production Miscellaneous

Structuring issues for commercial fishing and aquaculture

Source: South Australia

Published Date: 19 Mar 2013

 

This presentation 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.

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Individual Session

Structuring issues for commercial fishing and aquaculture

Author(s): Stephen James ATI

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.

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Capital Gains Tax (CGT) Primary production Miscellaneous 2013

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