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How to treat costs associated with buy-sell transactions and corporate restructures paper

Published on 22 May 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • summary of income tax treatment of transaction costs
  • summary of GST treatment
  • costs incurred after target co joins consolidated group
  • multi-service and multi-purpose fees
  • all costs charged to an arranger
  • unsuccessful acquisition
  • sell side – costs incurred by vendor 
  • sell side – costs incurred by target
  • unsuccessful sale.

Author profiles:

Mark Edmonds
Mark is a Partner at PwC, with Australian and international tax experience in the infrastructure, property, private equity and financial services industries. Mark rejoined PwC in 2012, following nearly five years with Australian listed company Challenger Limited, as Director of Structuring & Solutions. Current at 19 September 2016 Click here to expand/collapse more articles by Mark Edmonds .
 
Craig Duncan
Craig is a Director at PwC, with Australian and UK indirect tax experience in the mergers and acquisitions, infrastructure, property and financial services industries. Craig joined the VAT team at PwC UK as a graduate in September 2000 and transferred to the Sydney GST team of PwC Australia in 2005. Craig has over 8 years experience working in Australian GST, focussing on providing advice on the GST implications of acquisitions and disposals, including undertaking tax due diligence work with respect to target entities and advising on the recovery of GST on transaction costs. Craig is a member of the Chartered Institute of Taxation (UK). Current at 23 September 2013

This was presented at NSW 7th Annual Tax Forum.

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When the ATO comes knocking…

Author(s):  Lyndall CROMPTON,  Craig JACKSON

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ATO SMSF update

Author(s):  Matthew Bambrick

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The superannuation/SMSF licensing regime panel session

Author(s):  Nidal DANOUN

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GST update

Author(s):  Jonathan Ackerman

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Employee share schemes and incentives for private companies and start ups

Author(s):  Louise BOYCE

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Aspects of the BEPS action plan

Author(s):  Mark KONZA

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Independent review

Author(s):  Deborah HASTINGS

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Avoiding the testamentary trust for better options

Author(s):  Peter BOBBIN

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Independent review - The taxpayers perspective

Author(s):  Chris KINSELLA

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Commissioner's address

Author(s):  Chris JORDAN

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