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Case Study: Tax Implications on the Acquisition of the Seal Pub by Fred and Reg seminar paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 14 Nov 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper:
- compares asset purchases versus buying shares - minimising CGT and stamp duty
- identifies the vendor's tax profile and its impact on the purchase price eg. pre CGT shares/assets; earn out arrangements
- develops tax effective strategies in funding the purchase - superannuation; post acquisition dividends
- lists issues in minimising tax on business profits - income splitting; loss utilisation
- considers the flexibility of structures to accommodate change - succession planning; loss recoupment, asset protection
- determines the best exit strategy on setting up a structure - maximising CGT discount and small business concessions.

Author profile

Mark Morris FTI
Mark is the Principal of Morris and Associates which is a consulting firm advising a diverse range of public companies, private family groups and practitioners on complex tax matters including business structuring, mergers and acquisitions, employment taxes and succession planning. Mark has over 36 years experience in the tax profession having held senior roles in chartered accounting, commerce and academia. He is also the Co-Chair of the ATO’s Digital Implementation Group and a member of the NTLG FBT Working Group and the Tax Practitioners Stewardship Group. He is also a regular speaker and author on tax matters. Mark is a registered tax agent, a member of The Tax Institute and CPA Australia and has been admitted to practice as a solicitor in Victoria. - Current at 16 August 2021
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This was presented at The SME of a SME .

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Individual sessions

Case Study: Acquiring and Existing Business

Author(s):  Mark MORRIS

Materials from this session:

Operating and Business

Author(s):  Theo SAKELL

Materials from this session:

Case Study: Winding Up a Business

Author(s):  Michael PARKER

Materials from this session:

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