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Succession planning paper
Published on 24 May 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Often the most overlooked area of running a business - what happens when one co-owner dies or wants to leave the business? What are the key things you need to do to provide for succession planning with arm’s length business partners or with intergenerational family transfers, including:
- tax issues for trading stock, depreciable assets, CGT assets
- buy-out by co-owners
- income tax issues for off market buy backs of shares
- intergenerational transfers
- use of insurance policies, buy sell agreements and use of put and call options, timing of CGT event under contract, conditions precedent to formation.
Author profile
Jo-anne Hotston CTA
Jo-anne is a director of TaxBytes, a Knowledge Shop Company, which is a specialised in house tax training business. She is a Fellow of the Institute of Chartered Accountants and a Charted Tax Adviser of The Tax Institute and holds a Masters in Taxation from the University of Sydney. Jo-anne has been providing tax training to accounting and legal firms since 1994 from first tier firms down to smaller firms. She provides monthly tax training to a number of accounting firms throughout Australia. She has had extensive experience as a presenter in taxation matters and has been a regular presenter for the ICAA and TTI. - Current at 10 January 2019
This was presented at Manoeuvring the Maze: Tax Forum .
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Division 7A update
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Consolidations - some tips and traps
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Structuring professional practices
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Exiting a consolidated group
Author(s): Justin CHERRINGTONMaterials from this session:
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Privilege update: recent developments and current practice
Author(s): Hugh PAYNTERMaterials from this session:
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New Division 152 concessions
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IFRS - have you not dealt with it?
Author(s): Debbie HANKEY, Tracey RENSMaterials from this session:
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Handling a tax dispute - drafting the objection and negotiating a solution
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Update on Section 8-1
Author(s): Mark FRIEZERMaterials from this session:
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Corporate reconstruction involving merger and demerger
Author(s): Wayne PLUMMERMaterials from this session:
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Effective implementation of a tax plan
Author(s): AH (Tony) SLATERMaterials from this session:
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GST update: GST current issues
Author(s): John DAVISONMaterials from this session:
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Tax consequences of employee share plans
Author(s): Anthony WATSONMaterials from this session:
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TOFA for the everyday
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Trust distributions update
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Private equity
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CGT for non-residents
Author(s): Vanessa PRIESTMaterials from this session:
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Succession planning
Author(s): Jo-anne HOTSTONMaterials from this session:
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Taxation implications of capital management
Author(s): Gary HOWARDMaterials from this session:
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Case studies - forex
Author(s): Tim KYLEMaterials from this session:
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Structuring for Outbound Investments
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Recent Developments in International Tax
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New CGT Rules for Non-Residents and Temporary Residents
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The Operation of the GST Anti-Avoidance Provisions Following the Decision in VCE
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Superannuation Update – Current Issues in the Contributions Phase
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Litigating with the ATO – What You Need to Know
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Applying for and Obtaining a Private Binding Ruling – Key Tips
Author(s): Frank O'LOUGHLINMaterials from this session:
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Superannuation Update – Current Issues in the Pensions Phase
Author(s): Graeme COLLEYMaterials from this session:
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Do You Have the Appropriate and Right Documents?
Author(s): Sue WILLIAMSON, Rebecca SAINTMaterials from this session:
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Changes to Bankruptcy Rules
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Superannuation Developments for Corporates
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Applications to the AAT for review of an objection decision
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Contractor vs Employee - What are the Hidden Issues?
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Withholding Tax and the Consequences of Failure to Withhold
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Self assessment post ROSA
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Remuneration plans
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Tax aspects of exploiting IP
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Tax audits
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TOFA for corporates - practical aspects and action plan
Author(s): Chris KINSELLA, Gavin MARJORAMMaterials from this session:
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