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Corporate restructuring: The toolbox and the combinations paper


This paper considers common issues and techniques arising in relation to the reorganisation and sale of private companies and private groups. It covers:

  • mergers/demergers/buy-backs/dividends and their use as restructuring techniques
  • takeovers and scrip-for-scrip rollovers
  • splitting up companies using demergers
  • Section 45B and franking issues
  • protecting assets using holding companies and rollover
  • transfer duty relief under corporate reorganisation provisions
  • reorganising corporate groups using consolidation.

Author profile:

Author Photo - Joshua Cardwell CTA
Joshua Cardwell CTA
Josh is the head of real estate tax at PwC Australia. He has extensive transactional experience, with a particular focus on the real estate sector. Josh has nearly 20 years' tax experience, including nine years at a partner level with Greenwoods & Freehills and "Big 4" accounting firms. Josh is a frequent contributor, lecturer and examiner for The Tax Institute, and has been extensively involved with Treasury and the ATO on consultations involving real estate-related tax issues via his membership of the Property Council of Australia's Taxation Committee. Current at 17 September 2015 Click here to expand/collapse more articles by Joshua CARDWELL.

This was presented at 24th National Convention 2009.

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