This will follow the journey of a company/business through the various stages or managing succession/exit.

Part 1: Value Creation and preparation for sale – 1.25 CPD Hours

Business owners are good at operating their businesses but in many cases do not understand the levers in relation to value creation. 
While reducing costs may increase profitability, depending upon the nature of those costs, this decision may actually decrease the value
of the business.  This session will focus on preparing a business for sale and the factors that influence the value of a business. 

Part 2: Sale of Shares – 1 CPD Hour

When selling a business, there are a number of options in relation to structuring the sale to consider.  While a share sale may be
more attractive for a Vendor, there are a number of issues that will need to be worked through.  Due diligence is also more complex as
the purchaser will try and protect their interest.  This session will focus on the implications from a tax perspective of structuring a share sale.

Part 3: Sale of Business – 1 CPD Hour

When selling a business, there are a number of options in relation to structuring the sale to consider.  While an asset sale provides
more flexibility for both parties, the IRD are legislating for the parties to agree on the allocation of the purchase price.  As such, it is
important to understand the tax implications of the various assets.  This session will focus on the implications from a tax perspective
of structuring an asset sale.

Learning Outcomes

Part 1 – The attendee will get a better understanding of the various levers available to alter a business’s value and the process of
preparing a business for sale.

Part 2 – The attendee will get a better understanding of the tax implications of a sale of the shares of a business.

Part 3 – The attendee will get a better understanding of the tax implications of a sale of the assets of a business.

Total CPD Hours: 3.25

Suited to: Accountants, business advisors/coaches and lawyers at all levels.

PRESENTER

Jarod Chisholm, Senior Partner, Findex/Crowe

Jarod is a senior partner in the Otago Tax Team for Findex/Crowe and has been a regular presenter for
TEO, presenting on a wide range of topics in all areas of tax. Jarod’s background includes working
in “Big 4” firms in Australia and New Zealand in the tax domain, and working for large corporates as
a management accountant.

Jarod is recognised as an industry leader in the area of foreign investment and regularly assists other
accountants/advisors with their clients. He provides commercial, practical, tax advice in all areas of tax.