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Buy – sell transactions: What are the issues presentation?
Published on 27 May 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation considers various tax issues arising in respect of buy/sell transactions involving businesses or companies, including:
- the impact of WIP
- the sale of trading stock
- the sale of goodwill
- the sale of other intangibles - franchises, customer bases
- the sale of IP
- transfer of leave
- transfer of other provisions e.g. warranty
- the sale of shares
- exits on consolidated group including TSA and TFA
- loss integrity measures and Part IVA
- earn outs and the impact of the ruling for vendors and purchasers.
Author profiles
Spyros Kotsopoulos CTA
Spyros is a Tax Advisory Partner at Deloitte in Sydney with over 25 years experience. Spyros advises clients ranging from high wealth family groups, large corporate groups and private equity, and is mindful of the specific needs of the commercial interests of each of these stakeholders when providing tax advice. The emphasis of Spyros’ advisory work is on tax structuring, M&A transaction services (including pre-IPO restructures, tax due diligence and review of tax indemnities and warranties), strategic tax planning and tax controversy/audit. Spyros has advised clients involved in financial services, funds management, property and construction, and professional services.
- Current at
16 June 2022
Leslie Szekely
Les Szekely BA LLM FTIA first worked as a solicitor and then taught commercial and revenue law at the University of NSW and then at Sydney University. Les joined Horwath in 1984 as a Senior Tax Manager and became a Tax Partner in 1987. Following the recent merger between Horwath and Deloitte, Les became Director of Taxation, Deloitte Growth Solutions. For nearly 20 years his professional career has been dedicated entirely to tax consulting for cross border transactions, business reorganisations, mergers and acquisitions. Les has been extensively published in CCH, Rydges, IBFD and Information Australia on both domestic and international issues. - Current at 05 February 2009
This was presented at Annual Tax Forum .
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