State taxes Payroll tax Land tax

Duty issues impacting on exiting structures for SMEs

Source: Western Australia

Published Date: 12 Feb 2014

 

This presentation covers:

  • exiting structures – Basic principles
  • disposal of partnership interests
  • case study: Disposal of partnership interests
  • case study: Liquidation - distribution to shareholders
  • landholder duty
  • case study: Reconstruction transaction
  • consolidation transaction
  • case study: Partitioning
  • case study: Transfer from discretionary trust.

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Individual Session

Duty issues impacting on exiting structures for SMEs: Case studies

Author(s): Modiesha Meegahage , Brian Lovitt

Details

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

State taxes Payroll tax Land tax Miscellaneous 2014

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