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Tax implications of a sale of business presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 28 Apr 05 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation explores the taxation issues arising from the sale of a business and considers a number of practical issues including the following:

  • a comparison between the sale of business assets vs. sale of business entity
  • allocation of purchase price between assets sold
  • taxation rollovers
  • goodwill and restrictive covenants
  • prepayments
  • post-sale earnout and claw back clauses
  • termination payments
  • accessing proceeds of sale through a company
  • tax losses.

Author profile

Adam LEVIN
Adam is a Partner with Jackson McDonald. He heads up the Tax and Succession Practice at Jackson McDonald. Adam’s practice includes specialising in net tax and succession for high end private clients including their superannuation, business succession and sale , taxation of property transactions and charitable trusts. A regular presenter in WA, with a masters in taxation, over 10 years relevant experience , Adam is well placed to speak on this topic.
Current at 21 June 2006
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Individual sessions

Tax implications of a sale of a business

Author(s):  Adam LEVIN,  Jim O'DONNELL

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