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  Miscellaneous 2009

Third party involvement in SME businesses - coming and going

Source: South Australia

Published Date: 21 Aug 2009

 

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The introduction and departure of third parties (including arm's length parties, family members and employees) into a SME business requires a consideration of commercial, CGT, stamp duty, GST and payroll tax issues. This paper looks at these issues. Matters covered include:

  • methods of providing equity to third parties
  • company, trust, partnership and sole trader issues
  • what percentage interests have tax and duty consequences
  • tax and duty relief and concessions
  • passive investors vs active participants
  • financing of new investors.
Author(s)

Individual Session

Third party involvement in SME businesses - coming and going

Author(s): Christopher Knott
Materials from this session:

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Details

  • Published By: Christopher Knott
  • Published On:21 Aug 2009
  • Took place at:Stamford Grand, Adelaide

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