This presentation covers:
- handover before death - tax/commercial issues
-- stamp duty relief
-- small business CGT concessions
-- GST exemptions
-- partnership reconstructions
-- trading stock and plant elections
-- farm management deposits
- handover before death - practical issues
-- motivating factors
-- methods (structures/leasing/mortgages)
-- retirement income
-- control
- transfer upon death
-- wills
-- testamentary trusts
-- inheritance claims
-- uncertainty for beneficiaries.