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 presentation 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.