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  Anti-avoidance Debt Equity

Preparing your business for sale

Source: Western Australia

Published Date: 12 Feb 2014

 

This presentation covers:

  • overview – why restructure prior to sale?
  • step 1: Know the key taxing points: share sale
  • step 2: Know your options
  • step 3: For share sales, clean up the company
  • step 3A: Extract cash
  • step 3B: Clean up financing
  • step 3C: Mop up minority shareholders
  • step 4: Structure with concessions in mind
  • step 4A: Move assets into a company for sale
  • step 4B: Extract a company from a group
  • step 4C: Interpose a new Hold Co above Sale Co
  • step 5: Assess value from the purchaser’s perspective.

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Author(s)

Individual Session

Addendum - Preparing your business for sale

Author(s): Cameron Grant , Sarah Hickey , Sean Maloney
Materials from this session:

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Tags

Anti-avoidance Debt Equity Division 7A Imputation M&A Shares TOFA Income tax 2014

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