Published on 12 Feb 14
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- overview – why restructure prior to sale?
- step 1: Know the key taxing points: share sale
- step 2: Know your options
- step 3: For share sales, clean up the company
- step 3A: Extract cash
- step 3B: Clean up financing
- step 3C: Mop up minority shareholders
- step 4: Structure with concessions in mind
- step 4A: Move assets into a company for sale
- step 4B: Extract a company from a group
- step 4C: Interpose a new Hold Co above Sale Co
- step 5: Assess value from the purchaser’s perspective.
Sean works for PricewaterhouseCoopers.
Current at 1 January 2014 Current at 19 March 2014
Current at 19 March 2014
Current at 18 March 2014
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