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  Miscellaneous 2008

Issues on the sale and acquisition of businesses

Source: South Australia

Published Date: 18 Oct 2008

 

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This paper focuses on a range of technical tax issues that arise in sale and purchase of business transactions. It reflects on the presenter's experience in dealing with tax issues in a wide range of corporate and SME transactions. Topics covered include:

 Share sales and acquisitions

  • tax due diligence: elections, clean exits and warranties
  • availability of CGT concessions
  • dealing with consolidated groups

 Asset sales and acquisitions

  • WIP, debtors, IP (Tax vs non tax IP), IP and goodwill - apportionment issues
  • employee entitlements
  • restraint of trade payments

‘‘Earn-out" transactions

  • latest developments

Stamp duty issues

  • trading stock
  • plant and equipment
  • proposed abolition on non-real property transactions.
Author(s)

Individual Session

Issues on the sale and acquisition of businesses

Author(s): Paul Tanti CTA
Materials from this session:

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Details

  • Published By: Paul Tanti CTA
  • Published On:18 Oct 2008
  • Took place at:Whalers Inn Resort, Victor Harbor

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