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Recorded Webinars

Recorded Webinar: Essential Tax Issues in a Sale of Business

The sale of a business inevitably triggers a large number of tax issues, with the transfer of revenue assets such as trading stock and depreciable assets, CGT assets such as goodwill and even the transfer of non-assets. This session provides a run-down of the key income tax issue
PRESENTED BY David Marschke Principal - DBM Horizons , Brisbane

Date/Time

About the Webinar

The sale of a business inevitably triggers a large number of tax issues, with the transfer of revenue assets such as trading stock and depreciable assets, CGT assets such as goodwill and even the transfer of non-assets. This session provides a run-down of the key income tax issues taxpayers need to keep in mind, including:

  • Understanding CGT versus revenue assets and non-assets
    • Identify goodwill, know-how and intellectual property such as copyright
    • Alternative structuring - can you licence or lease the asset instead?
  • Valuing assets and appropriate allocation to the right buckets
    • Understanding Commissioner of State Revenue v Placer Dome Inc [2018] HCA 59 and its implications on the attribution of value
    • Buying professional practices - how to allocate value to patient/client records, goodwill and other assets?
    • Valuation and related issues in an economic downturn – impacts of short term revenue downturn
  • Structuring decisions:
    • Share sale versus business sale?
    • Earnouts and their tax implications - the interaction with small business CGT concessions

Presented By

David Marschke
Principal, DBM Horizons Brisbane, Queensland

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’s tax expertise spans a wide range of industries and sectors including property development, motor vehicle industry, investment funds, professional services, technology and intellectual property.  David has significant experience dealing with capital raising and capital management issues including restructuring for IPOs, rights issues, financial instruments and hybrid securities, share buybacks, and capital reductions. David has been involved in a wide range of M&A transactions acting for listed and unlisted groups as well as private equity transactions.

He is a specialist adviser on trust law and taxation of trusts.

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.

Who Should Attend?

This webinar is suitable for accountants advising in taxation matters - Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]

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