DocumentsDate added

Restructure your business to get new capital gains tax concessions

18.04.2007

Australian capital gains tax changes since 1 July 2006 are overviewed in this article. The discussion is in the context of the four capital gains tax concessions available to small business.

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Private Equity or private debt? Beware of the Ides of March.

16.03.2007

This article briefly discusses some aspects of private equity (PE) and some issues at stake. It focuses on current levels of leverage or debt financing for PE deals. It illustrates how reference to some ratios on their own - including EBIT, EBITA and P/E ratios - can present a misleading picture of the financial circumstances of an enterprise. 

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GST planning for outsourcing and offshoring

06.03.2007

This article overviews goods and services tax, VAT and other types of consumption taxes  to assist companies in cross-border outsourcing or offshoring contract negotiations, preparation and review.

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Business Finance Selection Tool

22.02.2007

In Australia a remarkable variety of types or source of business finance is available. This article sets out a short list in a neat table format. The table includes finance types such as venture capital, shares, equipment leasing, initial public offerings (IPOs), hire purchase, overdrafts and customer pre-payments.

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Non-residents - no capital gains tax on sale of shares

08.02.2007

Those who form company business structures involving non-residents need to carefully review the percentages of shareholding in companies and ownership interests in Australian real property. Read why this is so under Australian capital gains taxation (CGT) law.

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Directors: beware of ATO letters and section 222 notices

14.12.2006

A NSW Supreme Court of Appeal decision in 2006 was a tale of woe for the company directors found personally liable to the tax office. The takeaway is to avoid personal liability by dealing promptly with tax office notices and letters.

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Business valuation with price earnings multiples

14.12.2006

Price earnings multiples help value a business, especially one for sale. What's your business worth? Here's guidance on how to estimate it by applying a PE multiple.

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Blackhole expenditure: new tax deductions

14.12.2006

Remarkable new tax deductions exist for business start-up costs, including for IP and its commercialisation. They apply to the 2005-06 year and beyond. Copy this to your accountants and tax advisers.

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April 2007 deadline to review and fix service trusts

01.12.2006

The Australian Taxation Office has provided a window until 30 April 2007 for businesses to fix their arrangements for service trusts. This article provides ideas for proper preparation for compliance and to better deal with tax audits.

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Financial services regulation of non-cash payment facilitieshot!

01.12.2006

Businesses seeking to introduce or change non-cash payment facilities are well advised to obtain legal advice reviewing the law in detail. Discussed here  are current topics and Statement No. 185  issued by the Australian Securities and Investments Commission. 

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Taxation, IP and Jersey Trusts

10.11.2006

The law of trusts in Jersey (part of the Channel Islands) underwent massive changes in September 2006 that may prove to be a boon to intellectual property (IP) commercialisation ventures using Jersey trusts.

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Legal Anatomy of a Tax Invoicehot!

06.10.2006

Tax invoices need to be accurate and thorough to ensure compliance with law and help in debt recovery action if needed. This practical and graphic one pager sets out many elements to consider putting into a tax invoice. It is part of our Legal Anatomy series of practical guides. 

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Digital Venture Collaborations and Financinghot!

02.07.1995

Collaborations and financing are two key mechanisms for converting an asset into wealth. This publication will help you form and finance collaborative arrangements (eg strategic alliances, joint ventures and partnerships).

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