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  1. 18 Jan

    A - Z of Property | Part 6

    S is for Stamp Duty Stamp duty is a levy imposed by the state government on transfers of property, it is a significant impost and is paid by the purchaser. As a rule of thumb, it will equate to around 5% of the purchase price. There are a few key...

  2. 11 Jan

    Share sale or off-market share buy-back? Choosing the best option

    When a shareholder of a private company is looking to exit the company, their shares must be dealt with in accordance with the Company’s constitution, any Shareholders Agreement and the Corporations Act 2001 (Cth). Shareholders Agreement may...

  3. 11 Jan

    Small Business CGT Concessions – Statute Barred Debts – Maximum Net Asset Value Test

    The Australian Taxation Office (ATO) has increased compliance and audit activity in respect of entities seeking to access the capital gains tax concessions afforded to small businesses under Division 152 of the Income Tax Assessment Act 1997 (Cth)...

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