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Business purchase/sale transactions – Is it better to sell the company or the business 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 28 May 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers topics such as: 

  • a macro understanding of why a share sale is always better
  • debunking myths: franking credits and high asset cost bases
  • cheating on the sale of pre-CGT shares
  • how tax consolidation has made share sales feasible for purchasers
  • convincing a purchaser to buy the shares rather than the assets
  • extracting non-sale assets and surplus profits from the target company.
    .

Author profile

Leslie Szekely
Les Szekely BA LLM FTIA first worked as a solicitor and then taught commercial and revenue law at the University of NSW and then at Sydney University. Les joined Horwath in 1984 as a Senior Tax Manager and became a Tax Partner in 1987. Following the recent merger between Horwath and Deloitte, Les became Director of Taxation, Deloitte Growth Solutions. For nearly 20 years his professional career has been dedicated entirely to tax consulting for cross border transactions, business reorganisations, mergers and acquisitions. Les has been extensively published in CCH, Rydges, IBFD and Information Australia on both domestic and international issues. - Current at 05 February 2009
Click here to expand/collapse more articles by Les SZEKELY.

 

This was presented at Annual Tax Forum .

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