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  Miscellaneous 2008

Buy - sell transactions: What are the issues presentation?

Source: New South Wales

Published Date: 27 May 2008

 

This presentation considers various tax issues arising in respect of buy/sell transactions involving businesses or companies, including:

  • the impact of WIP
  • the sale of trading stock
  • the sale of goodwill
  • the sale of other intangibles - franchises, customer bases
  • the sale of IP
  • transfer of leave
  • transfer of other provisions e.g. warranty
  • the sale of shares
  • exits on consolidated group including TSA and TFA
  • loss integrity measures and Part IVA
  • earn outs and the impact of the ruling for vendors and purchasers.

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Author(s)

Individual Session

Buy - sell transactions: What are the issues?

Author(s): Les Szekely , Spyros Kotsopoulos CTA
Materials from this session:

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