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Business and Entity Sales Series: Sale of Entity

Published on 14 Nov 2006 | Took place at Leonda by the Yarra, Hawthorn, VIC

Entity sales, compared with business asset sales, continue to be popular for vendors due to various CGT concessions and are increasingly attractive for purchases following the introduction of tax consolidation. Find out about the often forgotten opportunities and traps for entity sales including the challenge of extracting the sale proceeds to the stakeholders.

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Individual sessions

Sale of an entity: special issues for consideration

Author(s):  Joanna MONAHAN

This paper covers:

  • company and trust losses
  • unappropriated profits
  • FTEs and IEEs
  • entry and exit from a consolidated group
  • ETPs
  • superannuation.
Materials from this session:

Sale of an entity: structuring the sale

Author(s):  Craig BOYLE

This paper covers:

  • pre-CGT shares and units - CGT Event K6
  • breaking up after a CGT roll-over - CGT Event J1
  • pre-sale structuring (eg. demergers and roll-overs)
  • pre-sale dividends (Dick Smith case)
  • put and call options.
Materials from this session: