Your shopping cart is empty

Selling out – Tax issues for the baby boomer making a sea change/tree change paper


The success of the baby boomer generation comes with some tax headaches - with many wanting to move towards a more relaxed lifestyle it will be important that advisers are aware of the myriad of tax issues that will need to be addressed to ensure that the sea change is a happy one and not too taxed. Case studies in this paper examine:

  • ways of selling out of the business:
    • using small business CGT concessions for best advantage
    • sell the business or the shares?
    • which concession works best for you?
    • liquidating the family company
    • dealing with businesses owned by trusts
  • intergenerational change - should I set up a testamentary trust in my will?
  • superannuation - tax free money for life?

Author profile

Brenton Ellery
Brenton Ellery is a partner of Edwards Marshall Chartered Accountants. He is a Fellow of the Tax Institute and a former State Chairman and National Councillor. In 2000 he was awarded a certificate for Outstanding Service to the Tax Institute, including the many papers and presentations he has made. He has been a member of the Tax Agents Board in SA since 1996, having been nominated by the professional accounting bodies. - Current at 06 November 2009
Click here to expand/collapse more articles by Brenton ELLERY.


This was presented at 23rd National Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions

National harmonisation of payroll tax – Big change or minimal change?

Author(s):  David KL RAPHAEL

Materials from this session:

Justice Hill Memorial Lecture: Income and capital distinction

Author(s):  Tony PAGONE QC

Materials from this session:

A plethora of property issues to ponder

Author(s):  Lachlan R WOLFERS

Materials from this session:

Further details about this event:


Copyright Statement
click to expand/collapse