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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
Current at 16 May 2011 Click here to expand/collapse more articles by Jo-anne HOTSTON.
 

This was presented at Manoeuvring the Maze: Tax Forum .

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