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October 2025

Share Sale vs Business Asset Sale: What’s the Difference When Selling a Business?

When selling a business, one of the first decisions you’ll need to make is whether to structure the deal as a share sale or a business asset sale. Each approach carries distinct legal, tax, and operational implications that can significantly impact both the seller’s exit and the buyer’s future operations.

Moore Australia
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All Aboard – Payday Super!

The Australian Government has introduced the Payday Superannuation Bills 2025, proposing that from 1 July 2026, employers must pay superannuation at the same time as wages rather than quarterly. This reform aims to close the superannuation gap, strengthen compliance, and ensure employees’ retirement savings start earning sooner. 

Moore Australia
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Understanding CGT and Earnouts When Selling a Business

When selling a business, earnouts can help bridge valuation gaps between buyer and seller — but they also bring important Capital Gains Tax (CGT) considerations. Understanding how earnouts are structured and taxed can make a significant difference to your final outcome.

Moore Australia
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Government Announces Changes to Proposed Division 296

Following industry feedback, the Government has softened the proposed Division 296 superannuation tax changes, removing unrealised gains, introducing new thresholds, and deferring commencement to 1 July 2026. Complexity remains, and consultation on the final design is ongoing.

Moore Australia
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Misplaced Documents at 30,000 Feet: Are You Prepared for the Unexpected?

You’re mid-flight when a message changes everything, a loved one is in the hospital and urgent decisions need to be made. But where are the documents that matter most? For many families, critical information is scattered, making stressful moments even harder.A Critical File brings order to the chaos. It’s a secure, centralised hub for your most important legal, financial, and personal documents. Our Family Office helps families build tailored files that support confident decision-making when life takes an unexpected turn.

Lucie McKenna
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Back to Basics: Who Requires an Audit in Australia?

Not every business in Australia requires an audit, but laws and regulations mandate them for certain entities such as public companies, large proprietary companies, charities, Aboriginal corporations, AFSL holders, trust accounts and SMSFs. Whether required or voluntary, audits strengthen transparency, build trust and support informed decision-making.

Moore Australia
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