⽣意购买尽职调查 WHAT YOU SHOULD KNOW WHEN BUYING BUSINESS *Thinking like a bank（对待出售生意,像银行一样思考） *Buying the business itself or company shares（购买生意 本身还是公司股份? 利弊分析） *Common traps when buying business（购买生意时常见陷阱） *When buying with your friends/business partners（有其 他合伙人介入时，需要注意的事项） *购买生意融资利息抵税问题 *生意投资结构选择问题

1. ⽣意购买尽职调查
FORTUNENOTE
14 July 2019
WHATYOUSHOULDKNOW
WHENBUYINGBUSINESS
2019智汇知识讲座

2. WHAT'S
COVERED
Thinking like a bank（对待出售生意,像银行一样思考）
Buying the business itself or company shares（购买生意
本身还是公司股份? 利弊分析）
Common traps when buying business（购买生意时常见陷阱）
When buying with your friends/business partners（有其
他合伙人介入时，需要注意的事项）
购买生意融资利息抵税问题
生意投资结构选择问题
Fortunenote
智汇知识讲座 July 2019

3. 对待出售生意,像银行一样思考
考虑将来生意出售时的流动性
考虑生意目前的盈利状况
(bank statement, BAS, tax return, ATO debt,
运营年限, Lease agreement, key staff, revenue
breakdown, 生产设备保养维护状况)
统计数据调研 & 信息打探
对生意本身不带有个人情感
Fortunenote
智汇知识讲座 July 2019

4. 购买生意本身还是公司股份? 利弊分析
trading name/品牌/知识产权的连续性
Fortunenote
智汇知识讲座 July 2019
申请澳洲visa的考量因素
风险性和交接难易程度
节税角度（CGT, transfer duty, GST and income tax）

5. 有其他合伙人介入时，需要注意的事项
Shareholder & buyout agreements
退出机制要提前制定好
财务账目独立清晰
要分清什么是资本收益所得和劳动技能所得
Fortunenote
智汇知识讲座 July 2019
大家分工要明确,保持生意决策通道通畅

6. 购买生意时常见陷阱
主要生意骨干/员工离职
VIP大客户丢失
Fortunenote
智汇知识讲座 July 2019
Lease agreement 陷阱重重
重要生产设备出现重大缺陷

7. 生意投资结构选择问题
Fortunenote
智汇知识讲座 July 2019
个人/联名
(sole trader/
partnership
Trust Company Super fund
Cost 建立成本
Flexibility 灵活性
Asset protection 资产保护
Complexity 难易程度
Bring in equity 融资扩张/新股东注入

8. 购买生意融资利息抵税问题
Fortunenote
智汇知识讲座 July 2019
海外贷款 （10% withholding tax）
房产抵押 cash out
Loan account
Offset account Line of credit
Redraw功能
银行贷款 business loan

9. THANKYOU!如有其它相关税务问题,可用以下联系方式提问
Office (07) 3102 4985
Mobile 0433 738 155 Morgan
Email info@fortunenote.com.au
工作微信ID Fortunenote
Fortunenote
智汇知识讲座 July 2019
Fortunenote is a registered trading name of FT Morgan Financial Services Pty Ltd ABN 69 133 551 676, Tax
agent number 79547003, FT Morgan Financial Services Pty Ltd is a CPA Practice. Liability limited by a scheme
approved under Professional Standards Legislation
Disclaimer
This paper is intended for information purposes only and should not be regarded as tax advice. Specialist
advice should be obtained before acting on any issue dealt with in this paper