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101034
Recorded Webinars
When selling a business housed in a company, the question needs to be addressed as to whether it is the assets or the shares that should be sold. Whilst there are numerous commercial considerations that will no doubt need to be negotiated, this session drills down on the tax issue

Date/Time

About the Webinar

When selling a business housed in a company, the question needs to be addressed as to whether it is the assets or the shares that should be sold. Whilst there are numerous commercial considerations that will no doubt need to be negotiated, this session drills down on the tax issues that affect the seller, including:

  • Capital gains tax comparisons of a share or asset sale, including:
    • the 50% discount
    • the small business CGT concessions and the additional requirements for share sales
  • The type of assets that do and don’t attract the CGT concessions
  • Has temporary full expensing had an impact on the share/asset sale decision making?
  • How non asset amounts can affect the tax equations for the share/asset sale alternative, including:
    • company liabilities
    • employee provisions
  • What if the company has carried forward losses?
  • Is there an opportunity for CGT rollovers to be utilised?
  • GST implications and when the use of the GST-free supply of a going concern treatment can apply
  • Case study highlighting a share/asset sale comparison

Presented By

Briony Hutchens
Partner, Finlaysons Lawyers Adelaide, SA

Briony Hutchens is a partner in the tax and revenue section of Finlaysons Lawyers in Adelaide. She is widely recognised and highly regarded as a senior tax specialist, and whilst her expertise is predominately in tax, she has wider depth and experience across broader commercial matters, including estates and succession planning.

Briony works with the other members of the Commercial & Tax teams to combine technical expertise, commercial experience and innovative solutions to assist our clients to meet their commercial objectives whilst satisfying their legal needs.

She acts on behalf of a wide range of clients including individuals through to small-to-medium enterprises and advises on all aspects of commercial transactions, ranging from one-off, large and complex matters to those encountered on a daily basis as well as the structuring of businesses and conduct of taxation disputes for both state and federal taxes.

As a Chartered Tax Advisor with a Masters of Taxation, Briony is experienced in advising on most areas of State and Federal taxes. She has extensive experience in commercial transactions, including structuring, business sales and acquisitions, estate planning, trusts and other issues encountered in wealth management.  She has been awarded Best Lawyers Lawyer of the Year in South Australia for Wealth Planning and Succession Management in both 2022 and 2024 as well as being recognised for her skills in trusts and estates.

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.

CPD Information

Accountants can claim up to 1 CPD/Training hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

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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