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Funding expansions paper

Published on 06 Aug 13 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Things are finally going in the right direction, the bank manager is smiling and the business is expanding, but this growth has to be funded. This paper looks at the issues that surround funding expansion. Funding can come from a number of sources, banks, private equity, management buy-in’s and related parties. Each of these areas can raise some challenging commercial and tax issues.

This paper covers:

  • restructuring and rolling over to bring in a new investor
  • what entity should be used for the new activity? Is the current structure best suited for expansion?
  • management “buy-ins”
  • debt / equity rules – will my interest payments still be deductible?
  • dealing with Division 7A issues prior to expansion
  • venture capital funding and the types of instruments used.

Author profile:

Dean Rallison
Dena, an Assocate Director at BDO, has more than 20 years’ experience in the taxation environment, with a particular focus on the resources sector. Dean has advised numerous clients on business restructures and has specialised in cross border transactions for many years. Current at 06 August 2013
 

This was presented at Expanding Private Business Series: Structures.

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Part IVA issues for SMEs

Author(s):  Graeme COOPER

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