Published on 09 Apr 03
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This seminar paper covers the following topics:
- issues specific to vendors and purchasers - both tax and commercial aspects
- a comparison between the sale of business assets and the sale of shares or units
- apportionment of consideration between assets sold
- taxation rollovers for depreciating assets and stock
- employee issues and retiring allowances for vendor proprietors
- restrictive covenants
- claw back and earn out clauses
- accessing the sale proceeds from within structures.
Stephen Heath CTA
Steve is a Partner in the Taxation & Revenue section of Wallmans Lawyers with his principal practice areas being superannuation and tax. He also works on general commercial matters with a focus on tax planning, business structuring and insurance. Steve is a member of The Tax Institute’s State Council and National Council. Current at 09 June 2015
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