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Exiting your business - Sale paper

Member Price: $57.00
Non Member Price: $75.00

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 27 Aug 15 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • business sale versus share sale
  • impact of having pre-CGT and post-CGT assets and pre-CGT shares
  • the availability of the small business CGT concessions for the seller
  • using earnouts as part of the sale transaction.

Author profiles

David Marschke CTA
Photo of author, David MARSCHKE David is a specialist tax and legal adviser who acts for listed and private corporate groups, and their owners, in all areas of tax and related law including GST and state taxes. David has been involved in a wide range M&A transactions assisting listed and unlisted entities and has significant expertise dealing with tax effective business restructures and exits. He is a specialist adviser on trust law and taxation of trusts including MITs. David recently founded dbm horizons as a boutique legal, tax and consulting firm. Prior to founding dbm horizons David was a tax partner at national law firm. In addition, David has significant experience assisting taxpayers and their advisers in dispute matters including tax reviews, audits and complex tax negotiations, and settlements with the ATO and the State revenue offices. David is a Legal Practitioner, Registered Tax Agent, Chartered Tax Adviser and is a member of Chartered Accountants Australia and New Zealand. - Current at 11 July 2018
Click here to expand/collapse more articles by David MARSCHKE.
Christie Palmer
Christie is a Lawyer with KPMG Legal and Tax.
Current 27 August 2015

 

This was presented at 2015 Queensland Tax Forum .

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