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Mergers and Acquisitions: Tax Due Diligence under the Tax Consolidation Regime convention paper

Published on 12 Sep 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers the following topics:
- calculation and push-down of ACA
- transfer and utilisation of tax losses
- joint and several liability and the role of the Tax Sharing Agreement
- franking accounts, FDA accounts, attribution accounts and excess foreign tax credits
- pre-sale restructuring
- post-acquisition integration
- administrative requirements.

Author profile:

Duncan R C BAXTER
Duncan is Head of the National Tax Team at Blake Dawson. He was previously a Partner in the International Tax Group of a global accounting firm. Earlier this year Duncan served as one of the three private sector representatives on the Federal Government’s Tax Design Review Panel.
Current at 11 March 2009
Click here to expand/collapse more articles by Duncan R C BAXTER.
 

This was presented at 42ND VICTORIAN STATE CONVENTION - CELEBRATING SUCCESS .

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