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Issues on a sale of a business and business restructures paper

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Published on 18 May 17 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • small business roll-overs
  • use of the small business CGT concessions
  • are earnouts a bad idea for SMEs?
  • share or asset sale?

Author profile

Michelle Hartman CTA
Michelle Hartman, CTA is a Tax & Advisory Partner at PwC Private with many years of experience in providing practical tax advice to clients. Michelle advises private clients across a broad range of issues and taxes, including structuring for acquisitions and divestments. She specialises in assisting private clients (and the families behind them) plan for transition of both ownership and leadership, appreciating that it can be an emotionally challenging time. - Current at 11 July 2023
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This was presented at NSW 10th Annual Tax Forum .

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So many changes to pensions: How will you see the wood for the trees?

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Issues on a sale of a business and business restructures

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