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Succession planning paper

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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
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This was presented at Manoeuvring the Maze: Tax Forum .

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