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  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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Author(s)

Individual Session

Structuring issues for commercial fishing and aquaculture

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

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Details

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

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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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