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Tax implications of a sale of business paper

Published on 28 Apr 05 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper explores the taxation issues arising from the sale of a business and considers a number of practical issues including the following:

  • a comparison between the sale of business assets vs. sale of business entity
  • allocation of purchase price between assets sold
  • taxation rollovers
  • goodwill and restrictive covenants
  • prepayments
  • post-sale earnout and claw back clauses
  • termination payments
  • accessing proceeds of sale through a company
  • tax losses.

Author profiles:

Adam LEVIN
Adam is a Partner with Jackson McDonald. He heads up the Tax and Succession Practice at Jackson McDonald. Adam’s practice includes specialising in net tax and succession for high end private clients including their superannuation, business succession and sale , taxation of property transactions and charitable trusts. A regular presenter in WA, with a masters in taxation, over 10 years relevant experience , Adam is well placed to speak on this topic.
Current at 21 June 2006
Click here to expand/collapse more articles by Adam LEVIN.
 
Jim O'DONNELL

Click here to expand/collapse more articles by Jim O'DONNELL.
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