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Buy/sell agreements, funding and insurance - tax, practical and commercial aspects presentation


Where more than one party is involved in a business, providing upfront agreed mechanism for separation is something that can ensure that drawn out separation squabbles are avoided. It is essentially the equivalent of the pre-nuptial in a business settings and needs to be carefully considered including bearing in mind the likely issues and consequences.

This presentation covers:

  • why we have buy/sell agreements
  • funding options, including insurance
  • tax considerations on insurance – who owns the policy, who pays the premium
  • limitations to insurance and wider considerations
  • options and consequences when buy/sell triggered – income tax (including CGT), stamp duty, other fiscal implications
  • generally no perfect answer – some practical case studies.

Author profile

Scott McGill CTA
Scott is a Partner at Pitcher Partners Sydney where he focuses on taxation, business, structuring and succession issues for a wide range of clients including high net worth and large private SME’s. He is closely engaged in the property industry across income tax, GST and state taxes and actively involved number of technical forums including the Property Council, Retirement Living Council and CAANZ taxation working groups. Scott does not shy away from complex issues or disputes and has a reputation for achieving commercial outcomes. He is active in The Tax Institute as former New South Wales State Chair, remaining active in State Council and the Professional Development committees. He has presented a number of papers for The Tax Institute and other bodies and is always willing to have a robust discussion. - Current at 12 August 2021
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This was presented at NSW 10th Annual Estate and Business Succession Planning .

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

Individual sessions

Do you need to be putting in place a guardianship agreement as well as an enduring power of attorney?

Author(s):  Richard NEAL

Materials from this session:

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