maintenance

Become a Member
Resources
Insights
Events
Education
Membership
About us
Contact us
  Miscellaneous 2005

Partnership restructuring/generational change case study

Source: South Australia

Published Date: 22 Oct 2005

 

Sorry, this content is for members only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Subscribe Now

Already a Member? Login Now

This case study considers the issues that arise when partners in a primary production business want to bring in new partners or pass the business to the next generation. The case study covers:

  • reconstitution of the partnership and continuing ownership issues
  • restructuring using new entities for asset ownership
  • livestock and capital allowance rollovers
  • Division 152 issues for partners leaving the business
  • accounting vs tax treatment of partner exits/entries
  • stamp duty exemptions including use of tightly held family trusts.
Author(s)

Individual Session

Partnership restructuring/generational changes

Author(s): Peter Slegers
Materials from this session:

Download

Details

  • Published By: Peter Slegers
  • Published On:22 Oct 2005
  • Took place at:Whalers Inn Resort, Victor Harbor

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Tags

Miscellaneous 2005

Share this page