Published on 21 Aug 09
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
The introduction and departure of third parties (including arm's length parties, family members and employees) into a SME business requires a consideration of commercial, CGT, stamp duty, GST and payroll tax issues. This paper looks at these issues. Matters covered include:
- methods of providing equity to third parties
- company, trust, partnership and sole trader issues
- what percentage interests have tax and duty consequences
- tax and duty relief and concessions
- passive investors vs active participants
- financing of new investors.
Current at 29 August 2011
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