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 Manager with PKF Melbourne. He has over 19 years experience consulting to a wide array of clients on a full range of complex tax matters. He is also a regular speaker on issues impacting SMEs including the application of Division 7A and the debt/equity rules, and the availability of CGT concessions. - Current at 07 June 2011

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• Debt/Equity - 19-October-2001
• Read the fine print: the impact of new Debt and Equity rules on funding business transactions - 16-August-2001
• Debt equity - 21-June-2001
• Division 7A and Section 108 - 10-April-2001
• Workshop three: capital allowances - 23-February-2001

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