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
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