Published on 14 Nov 03
by VICTORIAN DIVISION, THE TAX INSTITUTE
- compares asset purchases versus buying shares - minimising CGT and stamp duty
- identifies the vendor's tax profile and its impact on the purchase price eg. pre CGT shares/assets; earn out arrangements
- develops tax effective strategies in funding the purchase - superannuation; post acquisition dividends
- lists issues in minimising tax on business profits - income splitting; loss utilisation
- considers the flexibility of structures to accommodate change - succession planning; loss recoupment, asset protection
- determines the best exit strategy on setting up a structure - maximising CGT discount and small business concessions.
Chris is a Corporate Tax Manager with PKF. He has over 15 years experience as a tax professional consulting on a variety of direct and indirect tax issues to a broad range of clients. He has particular expertise in structuring transactions impacting SMEs including mergers and
acquisitions, joint ventures and tax
effective exit strategies.
Current at 24 October 2003
Mark is a Senior Tax Manager with PKF Melbourne. He has over 19 years experience consulting to a wide array of clients on a full range of complex tax matters. He is also a regular speaker on issues impacting
SMEs including the application of Division 7A and the debt/equity rules, and the availability of CGT concessions.
- Current at
24 October 2003