This presentation focuses on the key taxation issues arising from a business restructure, including:
- CGT consequences (cost base, 50% CGT discount, small business concessions)
- capital allowances (intellectual property, plant and equipment)
- trading stock
- tax losses
- family trust elections/interposed entity elections
- Division 7A
- GST
- stamp duty.
- CGT consequences (cost base, 50% CGT discount, small business concessions)
- capital allowances (intellectual property, plant and equipment)
- trading stock
- tax losses
- family trust elections/interposed entity elections
- Division 7A
- GST
- stamp duty.
This was also presented by Mark Ceglinkski at the Roadmap to Business Restructures seminar held in Perth on 27 August 2004 and by Yvette Pietsch at the Roadmap to Business Restructures seminar held in Sydney on 26 October 2004.