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Small business protection and business sales tax

The upcoming DVD session in Darwin on Friday 13 June considers protection for small business from misuses of market power and unconscionable conduct and the tax treatment of critical events or buy / sell agreements.

The first DVD discusses the extension of section 46 of the Trade Practices Act, predatory pricing conduct to allow courts to consider the supply of goods or services for a sustained period at below cost and unconscionable conduct in transactions involving small businesses.

The second DVD includes information on the basic structure of a critical event agreement, the risks of having no agreement separate from the shareholders or partnership agreement, setting the purchase price, the effect on claiming small business CGT concessions and the use of bare trusts.

For further information, view event details for Northern Territory TEN DVD session — June 2008.

Page last updated: Wednesday, 14 May 2008

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