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Recorded Webinars

Recorded Webinar: What's the Better After-Tax Outcome – Selling the Shares or Selling the Assets?

The after-tax outcome can vary significantly when deciding whether to sell the shares or the assets in a company. This session explores why those differences occur using a number of different scenarios, including: How the decision can be impacted by: the mix of assets with
PRESENTED BY Dung Lam Principal - West Garbutt , Sydney

Date/Time

About the Webinar

The after-tax outcome can vary significantly when deciding whether to sell the shares or the assets in a company. This session explores why those differences occur using a number of different scenarios, including:

  • How the decision can be impacted by:
    • the mix of assets within a company and their individual tax treatment on a sale
    • previous accelerated depreciation incentives
    • the 80% active asset test and why its continual monitoring is so important
  • The extent the decision is influenced by:
    • the balance of the franking account and the company’s dividend policy
    • a company’s tax losses
    • existing loan accounts
  • Tax issues to consider regarding:
    • the 25% base rate entity tax rate and the 30% company tax rate
    • ownership of shares by a holding company or a trust
  • The GST implications to consider when making the decision
  • What accountants can be doing on an ongoing basis and pre-sale, to maximise the after-tax outcome
  • Case studies of comparisons between the two options

Presented By

Dung Lam
Principal, West Garbutt Sydney, NSW

Dung is a principal lawyer of West Garbutt, based in Sydney. Dung has two decades of experience in advising on a wide variety of taxes including income tax, capital gains tax, GST and NSW state taxes such as duty, payroll tax and land tax. Dung also has extensive experience advising on the taxation trusts, superannuation issues in the self-managed superannuation funds arena and tax issues related to estate planning.

Dung provides clients with tax legal services and solutions. She works with clients and their advisers to devise tax effective strategies to undertake acquisitions and disposals of assets and businesses, business restructures, domestic and international business expansions, and business and personal succession planning. Dung also acts for clients in negotiations and disputes with Australian revenue authorities. She has managed ruling applications, tax risk reviews, tax audits, tax objections, voluntary disclosures, tax litigation and tax debt negotiations.

Clients whom Dung has assisted include corporates, high-net wealth individuals and families, and their advisers.

Dung regularly presents on tax and superannuation matters to accounting and tax discussion groups and recognised bodies such as the Tax Institute, Legalwise and the Television Education Network.

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 up to 1 CPD hour. Lawyers can claim up to 1 CPD unit/point – substantive law. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

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.

While TEN takes all reasonable care to include accurate and up-to-date information regarding CPD category classifications and compliance obligations, information regarding CPD point allocation are provided as a guide only. Allocation of CPD points is subject to the CPD requirements of your jurisdiction, personal circumstances and professional requirements. You are solely responsible for determining whether a particular product is appropriate for your CPD requirements.

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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