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Corporate restructuring: The toolbox and the combinations paper

Published on 13 Mar 09 by NATIONAL DIVISION, THE TAX INSTITUTE

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

Joshua Cardwell CTA
Photo of author, Joshua CARDWELL Josh Cardwell, Joshua Cardwell CTA, joined PwC in 2013 as the Head of Real Estate Tax. Prior to joining PwC, Josh was a Director and Head of M&A at Greenwoods & Freehills and was previously a Partner at Deloitte. Josh has over 23 years taxation experience with a focus on the real estate funds sector and has been involved in many iconic transactions across industries. His current practice is primarily focussed on inbound, outbound and domestic real estate clients, including providing advice related to fund establishments, distribution matters, stapled structures and other matters specific to listed and unlisted property groups. Josh is a long standing member of the Property Council of Australia's Income Tax Committee, holds a Master of Taxation from the University of Sydney, a Bachelor of Business from the University of Technology Sydney, is a Chartered Accountant, Tax Agent and a Chartered Tax Adviser. - Current at 12 February 2019
Click here to expand/collapse more articles by Joshua CARDWELL.

 

This was presented at 24th National Convention 2009 .

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Long live the goose - Recent cases dealing with tax concession charities

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