Published on 16 Mar 17
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- fixed assets and depreciation
- corporatization of the trust
- commercial debt forgiveness
- issuing shares in exchange for services – ordinary/statutory income
- earn outs and the small business concession.
is a Partner in PPB Advisory’s Valuation Advisory
team. She has over 20 years’ experience in corporate finance having
held senior roles in the Big 4 accounting firms working in Australia,
Europe and South Africa. Fiona specialises in valuations of businesses,
intangible assets, equity and debt instruments, executive options,
impairment testing and independent expert’s reports. Fiona has also
undertaken numerous for tax purposes and works closely with tax
advisers in preparing such valuations. Fiona is a regular contributor of
articles for the Business Valuation Australia, Australia’s leading industry
journal for valuation practitioners.
Rob Yunan, FTI, is a Special Counsel in the Income Tax practice at MinterEllison, providing advice on Australian and international taxation matters. Prior to joining MinterEllison, Rob worked in the Corporate Tax team at KPMG. Rob specialises in mergers and acquisitions, funding issues (including thin capitalisation and withholding taxes), CGT and tax consolidation. Rob’s practice is focused on the infrastructure and property development sectors.
- Current at
31 October 2019