Depreciation Issues when Buying or Selling a Business

Navigate the depreciation rules that apply when buying or selling a business, including asset allocations, tax adjustments & more!

In this session, we cover:

• High level outcomes from the transaction

• Allocating Purchase Price to assets

• How to identify the assets acquired

• Division 40 outcomes for the Vendor

• Division 40 outcomes for the Purchaser

• What is the impact if they are associates

• Division 43 outcomes for the Vendor

• Division 43 outcomes for the Purchaser

• What if the transaction is now a purchase of the shares? 

• How to treat other costs incurred on the transaction