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Buying and Selling for SMEs Roadshow

Published on 19 Nov 2013 | Took place at Various, National

    Are you or your clients looking to exit or grow your business through further acquisitions? This roadshow took a practical look at transactional activity in the SME space and explored the lifecycle of a takeover using real world case studies and examples.
    This roadshow covered:
  • recent developments
  • transactional tax issues for vendors and purchasers
  • issues applying to a broad range of taxpayers, including privately held groups, listed entities and individuals
  • how to add value by identifying opportunities and pitfalls during transactions.

Individual sessions

Buying and selling for SMEs roadshow

Author(s):  Neil LAMB,  Gina MAIO

This paper covers:

Vendor issues:

  • share versus assets transaction
  • pre-transaction structuring options
  • transaction execution issues including:
    • earnout arrangements
    • exiting a consolidated group
    • access to small business CGT concessions and discounts
    • being prepared for a tax audit

Purchaser issues:

  • pre-transaction considerations, such as:
    • ensuring a robust due diligence process
    • consideration of holding structures
  • transaction execution issues including:
    • negotiation of tax warranties and indemnities
    • warranties and indemnities insurance
    • implementation of tax sharing agreements and tax funding agreements
    • treatment of transaction costs
  • post-transaction considerations:
    • repatriation of profits to shareholders
    • future exit and succession planning.
Materials from this session: