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Third party involvement in SME businesses - coming and going paper

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.

Author profile:

Christopher Knott
Christopher works for Fox Tucker Lawyers. Current at 01 June 2011 Click here to expand/collapse more articles by Christopher KNOTT.
 

This was presented at SME Intensive.

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Acquisition and divestment of businesses

Author(s):  Paul TANTI

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