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>Describe what is meant by business succession planning and when it is appropriate to put a plan in place
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>Identify the main issues that affect business succession planning
Describe the benefits of a properly prepared business succession agreement and the problems that can arise where no agreement is set up
Explain the buy/sell agreement as the legal document to facilitate the succession plan
>Detail the issues with different buy/sell agreements
>Explain the funding arrangements that may be used in a business succussion plan
>Identify the issues arising from different fund arrangements
>Describe the issues associated with using superannuation to provide funding for the buy/sell agreement
>Name the consequences and opportunities arising from Division 149 in the Income Tax Assessment Act that deals with changes in the majority underlying interest of pre CGT assets
