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'Strange but true': Corporate acquisition and disposal nuances in the new consolidation world paper

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Published on 25 Aug 06 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

The consolidation regime's cost base push-down methodology on a corporate acquisition and the converse cost base pushup approach on a corporate disposal are well understood. However, this paper focusses on the more interesting and less intuitive consolidation implications that can now arise in practice on corporate acquisitions and disposals. If a client’s or a CFO’s mantra is ‘no tax surprises’, you may find this paper very valuable.

Author profile

Kenneth Spence CTA-Life
Photo of author, Ken SPENCE Ken is a Special Counsel in the Melbourne office of Greenwoods & Herbert Smith Freehills. He has been closely involved for many years in advising Australian and foreign-owned listed companies on M&A transactions and has been extensively involved with both clients and tax professional bodies in relation to all aspects of the tax consolidation regime. Ken is a past President of The Tax Institute. - Current at 25 May 2017
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