Published on 06 May 05
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
Advising on the purchase and sale of business is more difficult than we like to believe. This paper provides a practical guide to these issues by considering the advantages and disadvantages of the sale of the business assets, or the structure itself, by way of a comparative analysis. Topics covered include:
- stamp duty
- apportionment of sale proceeds
- accessing the sale proceeds from within structures
- employee issues.