Planning a business exit or succession can be challenging. It is a major decision that affects your legacy, your team, and your financial outcome. Early planning is critical, and choosing the right pathway, structuring it effectively, and preparing governance and tax measures can significantly improve the speed, certainty, and value of a sale.
The Pathway Options Paper provides a clear, practical guide for business owners and advisers. Drawing on the Exit Options Model and insights from the 21-Step Business Succession & Exit Planning Process, it helps you compare different exit routes, understand trade-offs, and make confident, well-informed decisions.
Download the paper to explore pathways that align with your goals for legacy, liquidity, or growth.
Why This Paper Matters:
This paper helps you:
- Compare the main exit pathways for your business, from family succession to IPO.
- Evaluate each option across Structure, Tax (Australia), Governance, and Deal Certainty.
- Understand the trade-offs between complexity, value, and execution risk.
- Identify pathways that align with owner priorities: preserving legacy, generating liquidity, or driving growth.
It’s a practical resource for business owners seeking clarity and advisers supporting clients through transitions.
What You'll Learn:
1. Exit Options Explained
- Family or friends succession
- Sale to other shareholders
- Internal sale or Management Buy Out (MBO)
- Employee Share Plans (ESOP or EOT style)
- Partial sale or minority recap
- Trade sale (strategic)
- Private Equity or Venture Capital sale
- IPO or listing
Each option is evaluated for structure, tax, governance, and deal certainty to help you select the most suitable route.
2. Governance Levers to Enhance Value and Certainty
- Independent board members
- Monthly reporting and KPIs
- Strengthened shareholder reserved matters
- Formal policies covering risk, remuneration, and delegations
- Diligence readiness (contracts, IP assignments, HR files)
3. Tax Principles for Australian Owners
- Prioritise share sales to preserve contracts and limit GST exposure
- Sequence actions to maximise small business CGT concessions
- Align Employee Share Schemes with Division 83A rules
- Understand earn-outs, vendor finance, and scrip-for-scrip rollovers
- Consider landholder duty implications for significant property holdings
4. Recommended Pathways Based on Owner Objectives
- Legacy First, Liquidity Over Time: ESOP/EOT style with optional secondary sale
- Maximise Value with De-Risked Execution: Dual-track strategic sale or PE recap
- Insider Control with Aligned Incentives: MBO with structured vendor finance
5. Implementation Process
Begin with owner goals, evaluate exit options, confirm valuation, improve governance, and prepare a sale-ready dossier.
Who This Paper is For:
- Business owners planning a succession or exit.
- Advisers guiding clients through ownership transitions.
- Teams looking to understand governance, tax, and deal readiness before a sale.
Download the Pathway Options Paper Today
Take the first step to a confident, well-structured business exit. The paper provides practical guidance to improve readiness, reduce risks, and maximise value.
👇 Click below to download your copy.