Skip to main content
shopping_cart

Your shopping cart is empty

Buy – sell transactions: What are the issues presentation?

Published on 27 May 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation considers various tax issues arising in respect of buy/sell transactions involving businesses or companies, including:

  • the impact of WIP
  • the sale of trading stock
  • the sale of goodwill
  • the sale of other intangibles - franchises, customer bases
  • the sale of IP
  • transfer of leave
  • transfer of other provisions e.g. warranty
  • the sale of shares
  • exits on consolidated group including TSA and TFA
  • loss integrity measures and Part IVA
  • earn outs and the impact of the ruling for vendors and purchasers.

Author profiles:

Leslie Szekely
Les Szekely BA LLM FTIA first worked as a solicitor and then taught commercial and revenue law at the University of NSW and then at Sydney University. Les joined Horwath in 1984 as a Senior Tax Manager and became a Tax Partner in 1987. Following the recent merger between Horwath and Deloitte, Les became Director of Taxation, Deloitte Growth Solutions. For nearly 20 years his professional career has been dedicated entirely to tax consulting for cross border transactions, business reorganisations, mergers and acquisitions. Les has been extensively published in CCH, Rydges, IBFD and Information Australia on both domestic and international issues. Current at 05 February 2009 Click here to expand/collapse more articles by Les SZEKELY.
 
Author Photo - Spyros Kotsopoulos CTA
Spyros Kotsopoulos CTA
Spyros is a Tax Consulting Partner at Deloitte Touche Tohmatsu in Sydney. Spyros is involved with clients in the middle market area that have a focus on using e-commerce in their business. The emphasis of Spyros’s work is on tax structuring and strategic tax planning. This involves taking a proactive approach when assisting clients who are seeking to expand their activities offshore and take advantage of the new opportunities offered via the internet. Current at 02 June 2014 Click here to expand/collapse more articles by Spyros KOTSOPOULOS.

This was presented at Annual Tax Forum.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Exploring superannuation

Author(s):  Mark WILKINSON

Materials from this session:





When the taxman comes

Author(s):  Weston RYAN

Materials from this session:


Mobile executives: outbound tax considerations

Author(s):  John MEEHAN

Materials from this session:





Preparing for and conducting tax litigation

Author(s):  Malcolm STEPHENS

Materials from this session:


Recent developments in R&D: Are you maximising your opportunities?

Author(s):  Karen STEIN

Materials from this session:



TOFA – Hedging in practice

Author(s):  Matt HAYES

Materials from this session:



Part IVA - Where are we at?

Author(s):  Allan W BLAIKIE

Materials from this session:





Early stage venture capital limited partnerships

Author(s):  Gareth KIRKBY

Materials from this session:

The business of backyard developers

Author(s):  Yvette PIETSCH

Materials from this session:


Further details about this event:

 

Copyright Statement