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Sale of business: contract clauses paper

Published on 31 Oct 06 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • allocation of purchase price: goodwill v. other assets
  • intellectual property (including capital allowance provisions)
  • work in progress
  • assumption v. discharge of liabilities
  • deferred payments, earn-outs and clawbacks
  • restrictive covenants.

Author profile:

Gregory Diamond ATI
Greg is a Director of PricewaterhouseCoopers. Current at 10 October 2006
 

This was presented at Business and Entity Sales Series: Sale of Business.

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