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Buying and selling for SMEs roadshow paper

Published on 19 Nov 13 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

Vendor issues:

  • share versus assets transaction
  • pre-transaction structuring options
  • transaction execution issues including:
    • earnout arrangements
    • exiting a consolidated group
    • access to small business CGT concessions and discounts
    • being prepared for a tax audit

Purchaser issues:

  • pre-transaction considerations, such as:
    • ensuring a robust due diligence process
    • consideration of holding structures
  • transaction execution issues including:
    • negotiation of tax warranties and indemnities
    • warranties and indemnities insurance
    • implementation of tax sharing agreements and tax funding agreements
    • treatment of transaction costs
  • post-transaction considerations:
    • repatriation of profits to shareholders
    • future exit and succession planning.

Author profiles:

Gina MAIO
Current at 11 January 2014
 
Neil LAMB
Current at 09 June 2009 Click here to expand/collapse more articles by Neil LAMB.

 

Individual sessions

Further details about this event:

 

Copyright Statement
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