Structuring for investment: A purchaser’s perspective paper

Member Price: $57.00

Non Member Price: $75.00

Publication date: 24 Jul 08



This paper covers: 

  • structuring earn-outs to maximise value for the purchaser
  • the tension between purchasing assets versus shares
  • what acquisition vehicle is the most appropriate?
  • apportionment of the purchase price - should it be included in the contract or not?

Author profile:

Jeffrey Chang CTA
Jeffrey is a Senior Associate at Thomson Geer Lawyers, where he advises on a wide range of taxation, structuring and superannuation issues with a focus on privately-held businesses and high wealth family groups. He has previously held a variety of Taxation Institute education committee roles and is presently a member of the Victorian State Council. Jeffrey is the author of numerous tax articles published in professional journals, and a regular presenter at Taxation Institute seminars.
Current at 14 April 2014
Click here to expand/collapse more articles by Jeffrey CHANG.


This was presented at Reviewing Earn-Outs and other Practical Issues when Buying and Selling Businesses.

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Purchase individual materials from this event:

Earn-outs and other issues for vendors
Author(s):  Greg THOMPSON

Structuring for investment: A purchaser’s perspective
Author(s):  Jeffrey CHANG

Indirect tax issues on buying and selling businesses
Author(s):  Andrew SPALDING

Risk shifting: Legal issues that you must consider
Author(s):  Simon JAY

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