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  Miscellaneous 2008

Buy " sell transactions: What are the issues presentation?

Source: New South Wales

Published Date: 27 May 2008

 

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.

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Author(s)

Individual Session

Buy - sell transactions: What are the issues?

Author(s): Spyros Kotsopoulos , Les Szekely
Materials from this session:

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Details

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2008

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