Mergers and Acquisitions
The sale or purchase of a business is among the most significant transactions an owner will undertake. The terms of the contract determine the value that is ultimately realised.
At Williamson & Associates, we act for business owners across Queensland on sales, acquisitions, and restructures, and we conduct the legal work from heads of agreement through to completion. We work alongside your accountant so the legal structure and the tax outcome are aligned.
Mergers and acquisitions are different transactions
In a merger, two independent companies, usually of similar size, join forces to create a single new entity. The original corporate structures are dissolved.
In an acquisition, one company, typically the larger, buys and absorbs another company or its specific assets. The purchasing company remains in control.
Both transactions call for a solicitor conversant in company and trust restructuring. We advise on the new structures a merger or acquisition requires and prepare the contracts to give effect to them.
Why owners are acting now
The capital gains tax changes passed by the Federal Parliament in June 2026 alter the taxation of gains from 1 July 2027. For many business owners, the tax treatment of a sale completed before that date will differ materially from one completed after it.
We do not provide tax advice. Advice on the effect of the changes on your position should be obtained from your accountant. Our role is the legal conduct of the transaction, and owners seeking certainty under the current settings should begin early: the sale of a business is generally a matter of months, not weeks.
Book a consultationWhat we do
Selling a business
We prepare and negotiate the contract of sale, respond to the purchaser's due diligence enquiries, manage the assignment of leases and key contracts, and attend to settlement. We give particular attention to warranties and restraints of trade and to their operation after completion.
Buying a business
We review the contract before it is signed and conduct legal due diligence on the business, including its lease, its contracts, and its employee entitlements, so that risks are identified before they are assumed.
Restructures
Where a merger, an acquisition, a succession plan, or the new tax settings call for a change in the structure through which a business is held, we advise on company and trust structures and prepare the documents required to give effect to the arrangement settled with your accountant.
Principal Solicitor
Jennifer Williamson
Jennifer Williamson is the Principal of Williamson & Associates and has practised in Queensland for over 35 years. She advises on business sales, acquisitions, and the company and trust structures behind them.
Jennifer works alongside your accountant from the outset. The structure of the deal is settled before the contract is drafted, so the documents give effect to the outcome you intended.
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Tell us about the business you're buying or selling and we'll be in touch.