Case Study: Tax Implications on the Acquisition of the Seal Pub by Fred and Reg seminar paper

Published on 14 Nov 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper:
- compares asset purchases versus buying shares - minimising CGT and stamp duty
- identifies the vendor's tax profile and its impact on the purchase price eg. pre CGT shares/assets; earn out arrangements
- develops tax effective strategies in funding the purchase - superannuation; post acquisition dividends
- lists issues in minimising tax on business profits - income splitting; loss utilisation
- considers the flexibility of structures to accommodate change - succession planning; loss recoupment, asset protection
- determines the best exit strategy on setting up a structure - maximising CGT discount and small business concessions.

Author profile

Mark Morris FTI

Mark is a Senior Tax Counsel with BNR Partners. - Current at 03 December 2020

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