Le Tea originated from Hong Kong and is an infusion of traditional tea art and modern elements. It is a brand that honours quality and the production process. Le Tea chooses tea that grows with original ecology and uses fresh fruit for additional ingredients. Le Tea has a personalized technique and a unique way of making its offerings and this has helped Le Tea to become a popular beverage store among all different age groups. " Le Tea is a franchise operation offering Bubble tea. The Seller is offering the business for sale as a "Share " sale. This will allow the buyer to benefit from tax losses going forward and shelter any income for a number of years. The return of a Company deposit in 2 years will effectively reduce the purchase price by about $75,000. There are a number of other benefits accruing from a "share" purchase that we and your accountant can explain to you.