Accounting · Transactions
Buying or selling a business, without leaving money behind
Valuation context, structure, CGT concessions and succession — the tax work that decides what you actually keep.
as at 15 November 2026
General information only. Tax outcomes depend on your individual circumstances and current law — speak to a registered tax agent before acting. GBS Accountants & Advisors Pty Ltd (ABN 21 602 221 830, Registered Tax Agent 26377003) is a separate business within the group.
Part of the IR Property Group one-roof team
Separate businesses. One roof. One plan.
The structure decides the outcome
Whether you sell shares or assets, and who owns them, changes the tax result enormously. The small business CGT concessions can reduce or eliminate a gain — but eligibility depends on entity type, turnover, asset use and timing, and the tests are applied, not assumed.
For buyers, the allocation of price between goodwill, plant, stock and restraint matters for future deductions and for stamp duty. It should be negotiated, not left to the other side's standard contract.
Either way, the work starts well before the contract. Succession planning, clean financials and a documented structure are what make a transaction straightforward.
Before you sign
- Entity and ownership review
- CGT concession eligibility tested
- Price allocation negotiated
- GST treatment confirmed
Selling
Buying
as at 15 November 2026
General information only. Tax outcomes depend on your individual circumstances and current law — speak to a registered tax agent before acting. GBS Accountants & Advisors Pty Ltd (ABN 21 602 221 830, Registered Tax Agent 26377003) is a separate business within the group.
How a referral between businesses works
When the right next step sits with another business in the group, we ask you first. You decide whether the introduction happens.
- Client consent first — nothing about you is shared with another business without your agreement.
- Each business advises only within its own licence. IR Property does not give tax or credit advice, GBS advises on tax and accounting only, and Next Step Financing provides credit assistance only.
- Any referral fee, commission or benefit paid between businesses in the group is disclosed to you before you engage.
Common questions
Where to go next
Start with a conversation
One free consultation. Three services. No obligation.
Tell us what you're trying to do and we'll tell you plainly whether property, accounting, finance — or all three — is the right starting point.
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