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3rd Consolidation Symposium: Dealing with Mergers, Acquisitions and Divestments

Published on 06 Aug 2007 | Took place at Airport Hilton, Melbourne, and The Westin, Sydney, National

This symposium was held on:
- 19 July 2007 in Melbourne
- 6 August 2007 in Sydney.

It covered topics such as consolidation in practice, cost setting rules, international issues, SMEs, due diligence issues and leaving a consolidated group.

Materials from Hayden Scott and William Potts are coming soon.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Pending legislation: what are the implications and how will it work?

Author(s):  Ken SPENCE Given the string of announcements over the last four years relating to the tax consolidation regime, it can be extremely difficult to identify potential impacts of each of these announced measures and to track their current state of play. This article comprehensively addresses 29 consolidation related Government announcements where legislation has yet to be introduced into Parliament and highlights the potential relevance and importance of each of these measures.

Materials from this session:

Leaving a consolidated group - separation without tears

Author(s):  Tony STOLAREK A member or subgroup can exit a consolidated group in various circumstances, sometimes unanticipated. The consequences of exit are significant, under the consolidation, CGT and other tax rules. Some of the issues are unclear or are subject to government announcements not yet legislated. In this paper Tony Stolarek reviews the issues and the traps, identifying actions which groups should take, including the need to develop tax positions on unresolved issues, pending legislation or further ATO clarification.

Materials from this session:

Buying and selling a company - consolidation due diligence issues and trends: purchaser issues

Author(s):  Grant WARDELL-JOHNSON

This presentation covers:

  • allocation of tax attributes
  • tax legacies
  • contractually managing the transition.
Materials from this session:

Buying and selling a company - consolidation due diligence issues and trends: vendor issues

Author(s):  Andrew WOOLLARD Tax consolidation has fundamentally altered the corporate income tax environment, and has a significant impact on M&A transactions. This paper provides an overview of relevant tax consolidation considerations for a vendor consolidated group disposing of a subsidiary member.

Materials from this session:

SMEs - the forgotten lost souls

Author(s):  Alexis KOKKINOS Up until now, papers outlining tax consolidation issues have focused primarily on those occurring to larger corporate groups. The following paper highlights many of the issues faced by SME groups under the tax consolidation regime, and has been written with the intention of seeking change from both ATO and Treasury.

Materials from this session:

MEC groups and evolving international tax issues

Author(s):  Peter COLLINS,  Lindsay HANHAM

This presentation covers:

  • rollover / restructuring issues for MEC groups
  • interaction of MECs / consolidated groups with Division 855
  • financing issues with restructuring an MEC group
  • technical interaction issues for MEC groups with other parts of the Tax Act.
Materials from this session:

Cost setting rules - the difficult issues

Author(s):  Peter MURRAY,  James TARGETT

This presentation covers:

  • rights to future income
  • consumables
  • over depreciation adjustments
  • Division 58 assets
  • what is a revenue asset?
  • CGT events L6 and L7
  • application of Subdivision 705-C and 705-D.
Materials from this session:

Cutting consolidation to the core

Author(s):  Cameron RIDER Consolidated groups are taxed on the basis of statutory fictions, which work well in simple cases, but less well otherwise. This article analyses some current issues.

Materials from this session:

Consolidation in practice - impact on transactions

Author(s):  Joe NIVEN

This presentation covers:

  • the Australian M&A market - recent trends
  • consolidation aspects for acquisition, financing and divestment
  • how consolidation is impacting on transactions.
Materials from this session: