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Business succession – The current state of play paper

Published on 23 Nov 18 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • key elements of a buy-sell agreement
  • common structures for buy-sell agreements
  • continuing owners as purchasers: own policy
  • continuing owners as purchasers: cross-insurance
  • business structure as purchaser
  • trust model
  • other considerations.

Author profile

Michael Chrisohoou CTA
Michael is an experienced commercial lawyer who works closely with business owners and their accountants to provide commercial and pragmatic advice. His background in tax, as well as his transactional and broader commercial experience enables him to provide specialist structuring and restructuring advice to clients. Michael’s experience includes acting for clients in the pharmacy, real property, agriculture and manufacturing industries. - Current at 29 May 2019
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This was presented at 2018 SA Succession Planning Day .

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