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Recorded Webinars

Recorded Webinar: Sale of Assets or Shares? – A Business Sale Comparative Tax Review

Purchasing a business is a choice between assets or business structure. This has several tax and financial consequences which are examined in this session. It includes: Shares verses assets in business sale – a comparative assessment Position of seller who has access to CGT di

Date/Time

About the Webinar

Purchasing a business is a choice between assets or business structure. This has several tax and financial consequences which are examined in this session. It includes:

  • Shares verses assets in business sale – a comparative assessment
  • Position of seller who has access to CGT discount
  • Impact of other CGT concessions – the small business CGT concessions
  • The CGT concessions and non-resident sellers
  • Character of gains or losses and the role of particular assets
  • Position of seller where there is no access to CGT concessions or exemptions
  • Buyer preferences in the sale of assets or share conundrum
  • GST treatment of sale - taxable, GST-free or input taxed?
  • Sale of securities - input taxed or GST free supply?
  • Sale of assets – is it a GST free sale of going concern?
  • Stamp or transfer duty considerations

Presented By

Ross Higgins
Partner, Mills Oakley Melbourne, Vic

Ross Higgins is a partner in the Melbourne office working primarily in the area of ­­­­­­­Taxation Law. Ross has particular expertise in complex income tax, structuring, funding and transactional issues for domestic and international business, both public and private, GST and duty issues and tax audits and disputes.

Ross brings a wealth of experience from the high level advising he has done on a number of merger and acquisitions projects, property developments, complex group restructures, cross-border operations/investments, tax consolidated groups, employee share schemes, privately owned groups including asset protection and succession planning, funds management, cryptocurrency and blockchain, superannuation, charity and not-for-profit and dealing with revenue authorities.

Ross has acted for listed companies, foreign-owned companies and a myriad of privately owned groups. He has also acted as an adviser to Government.

Ross is on the Tax Technical Committee for The Tax Institute and is a regular presenter on tax topics.

Who Should Attend?

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

CPD Information

Accountants can claim 1 CPD hour. Lawyers can claim 1 CPD unit/point – substantive law.

WA lawyers – Please note that TEN is unable to verify your completion of recorded webinars to the Legal Practice Board of WA. TEN is an accredited provider.

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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