Published on 17 Oct 02
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This convention paper discusses emerging mergers and acquisitions issues, including: consolidation/transfer of losses/joint and several liability, acquisitions that relate to financial supplies, return of capital and share buy-backs, debt/equity rules, going concern exemption, financial supply facilitator, other adjustments on sale, merger of super funds, demergers, blackhole expenditure, assumption of liabilities, executing of documents, and earn-out arrangements.
Ian is the Group Operating Partner - Indirect Taxation Services at PricewaterhouseCoopers in Melbourne. Previously, Ian worked as a corporate solicitor for a bank before joining the Melbourne Tax practice in 1984. In 1987 he completed a secondment in the Corporate Taxation Division of Coopers & Lybrand, London and was admitted as a tax partner in 1990. Ian has a broad range of experience in advising with respect to financial instruments, cross border transactions, reorganisations and mergers and acquisitions.
Current at 18 March 2004 Current at 11 May 2009
Click here to expand/collapse more articles by Ian JEFFREY.
Current at 19 November 2004
Click here to expand/collapse more articles by Sophia VARELAS.