1987-08-01, English, Article, Journal or magazine article edition: When it's time to sell the family business. Rothenberg, David

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Bookmark: https://trove.nla.gov.au/version/60902270
Physical Description
  • Magazine/​Journal article
Published
  • Institute of Chartered Accountants in England &​ Wales, 1987 August
Language
  • English

Edition details

Title
  • When it's time to sell the family business.
Appears In
  • Accountancy, v100, no.n1128, 1987 August, p88(2) (ISSN: 0001-4664)
Author
  • Rothenberg, David
Published
  • Institute of Chartered Accountants in England &​ Wales, 1987 August
Physical Description
  • Magazine/​Journal article
Subjects
Target Audience
  • Trade
Summary
  • Tax planning considerations before, during, and after the sale of a family business are discussed. It is important to begin tax planning as early as possible in the sale of a business, because values are lower when a sale is not imminent, and because early planning can minimize inheritance and capital gains taxes. Both discretionary and charitable trusts must be established before contracts are exchanged if the seller is to enjoy the benefits of those trusts. Sellers can avoid being taxed on deferred considerations by ensuring that no maximum price is defined in the sale. After the sale has taken place, the seller should advise the Inland Revenue by the end of September following the end of the tax year during which the sale took place of the capital gains realized in the sale.
Language
  • English
Database
  • Gale Academic OneFile
  • Gale General OneFile
Identifier
  • 5274574

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These 33 locations in All:

Library Access Call number(s) Formats held Language
Australian Taxation Office. Library & Research Hub. Not open to the public Periodical; Journal, magazine, other English
Avondale College. Avondale College Library. Open to the public 990000993330402354; S 657 ACC3; v.81:nos.917-921,923-928(1970),v.82:nos. 929-933,935,937,939-940(1970-1971),v.93:no.1061(1982:Jan.)- v. 117:no.1232(1996:Apr.),v.117:no.1234(1996:Jun.)-v.122:no.1264(1998:Dec.), International edition;v.123:no.1265(1999:Jan.);v.123:no.1267(1999:Mar.)-v.124: no.1271(1999:Jul.);v.140:no.1371(2007:Nov)-v.146:no.1407(2010:Nov);v.147:no.1409(2011:Jan)-v.148:no.1421(2012:Jan); v.148:no.1424(2012:Apr)-v.150:no.1433(2013:Jan). Periodical; Journal, magazine, other English
Bond University. John and Alison Kearney Library . Open to the public 990001157760402381; HF5601 .A322; Vol. 96, no. 1097 (Jan. 1985)- v. 136, no. 1348 (Dec. 2005) Periodical; Journal, magazine, other English
CAVAL. CARM Centre. May not be open to the public brn.155788; Held; 50(1938)-80(1969) Inc. Periodical; Journal, magazine, other English
Charles Sturt University. CSU Library - Electronic Resources (shared). Open to the public 002052161; Full Text Available; EBSCOhost - Available from 2003 until 2010 Periodical; Journal, magazine, other English
Charles Sturt University. Wagga Wagga Campus Library. Open to the public 000099333; P657 A2; missing v.126:no.1285(2000) Periodical; Journal, magazine, other English
Deakin University. Deakin University Library. Open to the public b1155325xJM; FRO v.50(1938)-121:1257(1998)imp Periodical; Journal, magazine, other English
Edith Cowan University. Edith Cowan University Library. Open to the public Periodical; Journal, magazine, other English
Federation University Australia Library. Open to the public PER 657 ACCO; v.83-; 1972- Periodical; Journal, magazine, other English
Flinders University. Flinders University Central Library. Open to the public 9956407601771; 657.05 A15, 9956407701771; 657.05 A15 Periodical; Journal, magazine, other English
Griffith University. Griffith University Library. Open to the public .b16415218; Electronic Resource : Publ. may restrict Doc. Del. Periodical; Journal, magazine, other English
Griffith University. Nathan Campus Library. Open to the public .b16415218; HF5601.I5 Vol. 50 (1938)-v. 146, no. 1407 (Nov. 2010). Incomplete Various Periodical; Journal, magazine, other English
James Cook University. Townsville Campus Library. Open to the public Vol. 75 -; 1964 -, 224679; <224679>; Vol. 75-v. 157, no. 1481; 1964-2016; Incomplete Periodical; Journal, magazine, other English
Macquarie University. Macquarie University Library. Open to the public 99212110802171; HF5601 .S6; Vol 70 (1959)-118(1996) impf Periodical; Journal, magazine, other English
Monash University. Monash University Library. Open to the public 99123755501751; 657.05 A1723; Pre 2006 issues are shelved in Peninsula Store; PE; XST; 657.05 A172; v. 50, no. 542 (Oct. 1938) to v. 156, no. 1471 (Mar. 2016) ; Lacks: v. 73. no. 821 & 827; v. 153, no 1455 (Nov. 2014); May (1997) to March (2000) issues are the international ed.; MA; SER; 657.05 ACC; 2006 to present; CA; SER; v. 88, no 1001 (Jan. 1977) to v. 156, no. 1471 (Mar. 2016); May (1997) to March (2000) issues are the International edition.; [Paper] : v. 88, no. 1001 (Jan. 1977) to v. 90, no. 1036 (Dec. 1979) ; v. 93, no. 1064 (Apr. 1982) to v. 156, no. 1471 (Mar. 2016); [Microfiche] : v. 91 (1980) to v. 98 (1986); Pre 2006 issues are shelved in Peninsula Store; PE; SER; 657.05 ACC; These issues are held in the following formats; [Microfilm] : 1964-1976; [Microfiche] : 1977-1985; OS; YOS-SER Periodical; Journal, magazine, other English
Murdoch University. Murdoch University Library. Open to the public 653958F; M/JY/657/A172/1<653958F>A/69; 657 A172 1<.b13096606>lm; Vol. 121, no. 1258 (June 1998)- Periodical; Journal, magazine, other English
National Library of Australia. Open to the public 513785; Sq 657.05 ACC; Vol. 88, no. 1001-v. 114, no. 1216 (Jan. 1977-Dec. 1994) Periodical; Journal, magazine, other English
RMIT University. RMIT University Library. Open to the public 9915304330001341; PER 657 A172.2; Held in Storage. Request from <a href=http://www.rmit.edu.au/library/dds target=_blank>Document Delivery</a>; v. 117 (1996)-v. 120 (1997); MIC 657.05 A172; v. 50 (1940)-v. 76 (1965); Held in Storage. Request from <a href=http://www.rmit.edu.au/library/dds target=_blank>Document Delivery</a>; v. 128 (2001)-v. 144 (2009); v. 89 (1978)-v. 116 (1995) Periodical; Journal, magazine, other English
Southern Cross University. University Library Lismore. Open to the public Electronic resource - Check catalogue for holdings, P657.05 5; v.83(1973)-v.97(1986);v.99(1987)-v.128(2001)-bound; v.129:no.1301(2002:Jan.)-v.133:no.1325(2004:Jan.);v.133:no.1327(2004:Mar.)-v.134:no.1336(2004:Dec.)., 000099333; P657.05 5; v.129(2002)-v.134(2004).; v.83(1973)-v.128(2001)-bound. Periodical; Journal, magazine, other English
State Library of Queensland. Open to the public 99556374702061; HELD - Contact Library for access information Periodical; Journal, magazine, other English
State Library of Western Australia. Open to the public .b11294395; held Periodical; Journal, magazine, other English
State Library Victoria. Open to the public 1009891; held; Vol. 50, no. 542-v. 116, no. 1227, v. 125, no. 1280-vol. 157, no. 1481; Oct. 1938-Nov. 1995, Apr. 2000-Dec. 2016, held; Vol. 116, no. 1228-v. 121, no. 1257; Dec. 1995-May 1998 Periodical; Journal, magazine, other English
The University of Melbourne. The University of Melbourne Library. Open to the public held; v.69-77 v.80-122; 1958-1966 1970-1998 Periodical; Journal, magazine, other English
The University of Sydney. University of Sydney Library. Open to the public held; Vol. 96 (1985)- fhrl; Imperfect; Vol. 105, no. 1157 (1990)- Vol.114 (1994) or; Vol. 50, no. 542 (Oct. 1938)-v. 95, no. 1096 (Dec. 1984); Imperfect Periodical; Journal, magazine, other English
University of Canberra. University of Canberra Library. Open to the public 991004663747503996; Online version, access restricted to UC staff and students Periodical; Journal, magazine, other English
University of Newcastle. University of Newcastle Library. Open to the public S657.05/4; Vol. 68, no. 761-v. 124, no. 1276; Jan. 1957-Dec. 1999 Periodical; Journal, magazine, other English
University of New England. Dixson Library. Open to the public 8628-46460; P657.05/ACC; Vol. 125, no.1280-; Apr. 2000-, 8602-02560; P657.05/ACC <8602-02560>; Vol. 116, no. 1228 (Dec. 1995)-v. 121, no. 1257 (May 1998) Periodical; Journal, magazine, other English
University of Queensland. University of Queensland Library. Open to the public b10068879; sshp HF5601 .I5 : 74(1964)-142(2008); 143(2009)-; whsp AP00712 : 50(1938/39); 53(1941/42)-56(1944/45); 60(1949); whsp AP00712 : 70(1959)-73(1962) Periodical; Journal, magazine, other English
University of Tasmania. Open to the public .b10609611; Ltn ser v69-116;1958-95 impf Periodical; Journal, magazine, other English
University of Western Australia. University of Western Australia Library. Open to the public 9918946502101; HELD; V. 71(797-806, 808), 73-115, 125(1280-1282), 126-130, 131(1314-1318), 132-140; 1960-1994, Apr 2000-2007 Periodical; Journal, magazine, other English
UNSW Sydney. UNSW Library. Open to the public 9941386780001731; HELD; Vol. 50 (Oct. 1938)-v. 60 (Dec. 1949) Microform; Periodical; Journal, magazine, other English
Victoria University. Victoria University Library. Open to the public in BUSINESS PERIOD; FTS <in BUSINESS PERIODICALS ONDISC>; Dec.1995- Periodical; Journal, magazine, other English
Western Sydney University. Penrith Campus Library, Document Delivery. Not open to the public 9924018930001571; Online Periodical; Journal, magazine, other English
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These 3 locations in Australian Capital Territory:

Library Access Call number(s) Formats held Language
Australian Taxation Office. Library & Research Hub. Not open to the public Periodical; Journal, magazine, other English
National Library of Australia. Open to the public 513785; Sq 657.05 ACC; Vol. 88, no. 1001-v. 114, no. 1216 (Jan. 1977-Dec. 1994) Periodical; Journal, magazine, other English
University of Canberra. University of Canberra Library. Open to the public 991004663747503996; Online version, access restricted to UC staff and students Periodical; Journal, magazine, other English
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These 10 locations in New South Wales:

Library Access Call number(s) Formats held Language
Avondale College. Avondale College Library. Open to the public 990000993330402354; S 657 ACC3; v.81:nos.917-921,923-928(1970),v.82:nos. 929-933,935,937,939-940(1970-1971),v.93:no.1061(1982:Jan.)- v. 117:no.1232(1996:Apr.),v.117:no.1234(1996:Jun.)-v.122:no.1264(1998:Dec.), International edition;v.123:no.1265(1999:Jan.);v.123:no.1267(1999:Mar.)-v.124: no.1271(1999:Jul.);v.140:no.1371(2007:Nov)-v.146:no.1407(2010:Nov);v.147:no.1409(2011:Jan)-v.148:no.1421(2012:Jan); v.148:no.1424(2012:Apr)-v.150:no.1433(2013:Jan). Periodical; Journal, magazine, other English
Charles Sturt University. CSU Library - Electronic Resources (shared). Open to the public 002052161; Full Text Available; EBSCOhost - Available from 2003 until 2010 Periodical; Journal, magazine, other English
Charles Sturt University. Wagga Wagga Campus Library. Open to the public 000099333; P657 A2; missing v.126:no.1285(2000) Periodical; Journal, magazine, other English
Macquarie University. Macquarie University Library. Open to the public 99212110802171; HF5601 .S6; Vol 70 (1959)-118(1996) impf Periodical; Journal, magazine, other English
Southern Cross University. University Library Lismore. Open to the public Electronic resource - Check catalogue for holdings, P657.05 5; v.83(1973)-v.97(1986);v.99(1987)-v.128(2001)-bound; v.129:no.1301(2002:Jan.)-v.133:no.1325(2004:Jan.);v.133:no.1327(2004:Mar.)-v.134:no.1336(2004:Dec.)., 000099333; P657.05 5; v.129(2002)-v.134(2004).; v.83(1973)-v.128(2001)-bound. Periodical; Journal, magazine, other English
The University of Sydney. University of Sydney Library. Open to the public held; Vol. 96 (1985)- fhrl; Imperfect; Vol. 105, no. 1157 (1990)- Vol.114 (1994) or; Vol. 50, no. 542 (Oct. 1938)-v. 95, no. 1096 (Dec. 1984); Imperfect Periodical; Journal, magazine, other English
University of Newcastle. University of Newcastle Library. Open to the public S657.05/4; Vol. 68, no. 761-v. 124, no. 1276; Jan. 1957-Dec. 1999 Periodical; Journal, magazine, other English
University of New England. Dixson Library. Open to the public 8628-46460; P657.05/ACC; Vol. 125, no.1280-; Apr. 2000-, 8602-02560; P657.05/ACC <8602-02560>; Vol. 116, no. 1228 (Dec. 1995)-v. 121, no. 1257 (May 1998) Periodical; Journal, magazine, other English
UNSW Sydney. UNSW Library. Open to the public 9941386780001731; HELD; Vol. 50 (Oct. 1938)-v. 60 (Dec. 1949) Microform; Periodical; Journal, magazine, other English
Western Sydney University. Penrith Campus Library, Document Delivery. Not open to the public 9924018930001571; Online Periodical; Journal, magazine, other English
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None of your libraries hold this item.

These 6 locations in Queensland:

Library Access Call number(s) Formats held Language
Bond University. John and Alison Kearney Library . Open to the public 990001157760402381; HF5601 .A322; Vol. 96, no. 1097 (Jan. 1985)- v. 136, no. 1348 (Dec. 2005) Periodical; Journal, magazine, other English
Griffith University. Griffith University Library. Open to the public .b16415218; Electronic Resource : Publ. may restrict Doc. Del. Periodical; Journal, magazine, other English
Griffith University. Nathan Campus Library. Open to the public .b16415218; HF5601.I5 Vol. 50 (1938)-v. 146, no. 1407 (Nov. 2010). Incomplete Various Periodical; Journal, magazine, other English
James Cook University. Townsville Campus Library. Open to the public Vol. 75 -; 1964 -, 224679; <224679>; Vol. 75-v. 157, no. 1481; 1964-2016; Incomplete Periodical; Journal, magazine, other English
State Library of Queensland. Open to the public 99556374702061; HELD - Contact Library for access information Periodical; Journal, magazine, other English
University of Queensland. University of Queensland Library. Open to the public b10068879; sshp HF5601 .I5 : 74(1964)-142(2008); 143(2009)-; whsp AP00712 : 50(1938/39); 53(1941/42)-56(1944/45); 60(1949); whsp AP00712 : 70(1959)-73(1962) Periodical; Journal, magazine, other English
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This single location in South Australia:

Library Access Call number(s) Formats held Language
Flinders University. Flinders University Central Library. Open to the public 9956407601771; 657.05 A15, 9956407701771; 657.05 A15 Periodical; Journal, magazine, other English
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This single location in Tasmania:

Library Access Call number(s) Formats held Language
University of Tasmania. Open to the public .b10609611; Ltn ser v69-116;1958-95 impf Periodical; Journal, magazine, other English
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These 8 locations in Victoria:

Library Access Call number(s) Formats held Language
CAVAL. CARM Centre. May not be open to the public brn.155788; Held; 50(1938)-80(1969) Inc. Periodical; Journal, magazine, other English
Deakin University. Deakin University Library. Open to the public b1155325xJM; FRO v.50(1938)-121:1257(1998)imp Periodical; Journal, magazine, other English
Federation University Australia Library. Open to the public PER 657 ACCO; v.83-; 1972- Periodical; Journal, magazine, other English
Monash University. Monash University Library. Open to the public 99123755501751; 657.05 A1723; Pre 2006 issues are shelved in Peninsula Store; PE; XST; 657.05 A172; v. 50, no. 542 (Oct. 1938) to v. 156, no. 1471 (Mar. 2016) ; Lacks: v. 73. no. 821 & 827; v. 153, no 1455 (Nov. 2014); May (1997) to March (2000) issues are the international ed.; MA; SER; 657.05 ACC; 2006 to present; CA; SER; v. 88, no 1001 (Jan. 1977) to v. 156, no. 1471 (Mar. 2016); May (1997) to March (2000) issues are the International edition.; [Paper] : v. 88, no. 1001 (Jan. 1977) to v. 90, no. 1036 (Dec. 1979) ; v. 93, no. 1064 (Apr. 1982) to v. 156, no. 1471 (Mar. 2016); [Microfiche] : v. 91 (1980) to v. 98 (1986); Pre 2006 issues are shelved in Peninsula Store; PE; SER; 657.05 ACC; These issues are held in the following formats; [Microfilm] : 1964-1976; [Microfiche] : 1977-1985; OS; YOS-SER Periodical; Journal, magazine, other English
RMIT University. RMIT University Library. Open to the public 9915304330001341; PER 657 A172.2; Held in Storage. Request from <a href=http://www.rmit.edu.au/library/dds target=_blank>Document Delivery</a>; v. 117 (1996)-v. 120 (1997); MIC 657.05 A172; v. 50 (1940)-v. 76 (1965); Held in Storage. Request from <a href=http://www.rmit.edu.au/library/dds target=_blank>Document Delivery</a>; v. 128 (2001)-v. 144 (2009); v. 89 (1978)-v. 116 (1995) Periodical; Journal, magazine, other English
State Library Victoria. Open to the public 1009891; held; Vol. 50, no. 542-v. 116, no. 1227, v. 125, no. 1280-vol. 157, no. 1481; Oct. 1938-Nov. 1995, Apr. 2000-Dec. 2016, held; Vol. 116, no. 1228-v. 121, no. 1257; Dec. 1995-May 1998 Periodical; Journal, magazine, other English
The University of Melbourne. The University of Melbourne Library. Open to the public held; v.69-77 v.80-122; 1958-1966 1970-1998 Periodical; Journal, magazine, other English
Victoria University. Victoria University Library. Open to the public in BUSINESS PERIOD; FTS <in BUSINESS PERIODICALS ONDISC>; Dec.1995- Periodical; Journal, magazine, other English
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