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Third party involvement in SME businesses - coming and going paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 21 Aug 09 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

The introduction and departure of third parties (including arm's length parties, family members and employees) into a SME business requires a consideration of commercial, CGT, stamp duty, GST and payroll tax issues. This paper looks at these issues. Matters covered include:

  • methods of providing equity to third parties
  • company, trust, partnership and sole trader issues
  • what percentage interests have tax and duty consequences
  • tax and duty relief and concessions
  • passive investors vs active participants
  • financing of new investors.

Author profile

Christopher Knott
Christopher works for Fox Tucker Lawyers. - Current at 01 June 2011
Click here to expand/collapse more articles by Christopher KNOTT.

 

This was presented at SME Intensive .

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Division 7A - Making it even harder

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Third party involvement in SME businesses - coming and going

Author(s):  Christopher KNOTT

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Managing debt in volatile times

Author(s):  Tony KEENAN

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Acquisition and divestment of businesses

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