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Due Diligence - Tax Issues

Published on 18 Mar 2003 | Took place at Leonda by the Yarra, Hawthorn , VIC

This seminar provided delegates with key tax issues to consider in undertaking due diligence work in relation to the potential acquisition of a target entity. Alternatively, if delegates act for the vendor they also need to know what sort of tax warranties are going to be requested, and how the purchaser will want to structure the acquisition.

The key theme of the seminar was the identification of emerging issues for tax due diligence.

This session involved presentations setting out the key areas of tax due diligence including:
- capital gains tax
- tax losses
- capital allowances
- scope of review
- tax warranties
- application of GST and Stamp Duty.

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

Individual sessions

Key Australian Tax Due Diligence Issues

Author(s):  Liz COMPORT This seminar paper covers topics including:
- due diligence key issues
- asset acquisition v share acquisition
- nature of target entity
- capital gains tax
- tax losses
- trading stock
-- cost v market selling value
-- meaning of market selling value
- capital allowances
-- disposals that recapture depreciation v those with no recapture
- existing financing of target entity/business
- impact of changes to the law including tax consolidation.

Materials from this session:

A Practical Perspective on Tax Due Diligence

Author(s):  Anthony KLEIN This seminar paper includes topics such as:
- scope of due diligence
- period of review, open tax returns
- identification and valuation of tax attributes
- allocation of sale proceeds
-- allocate or leave as lump sum
-- allocation to class of assets or individual assets
- tax warranties
- tax sharing agreements
- impact of tax consolidation framework
-- acquisition date for GST v acquisition date for consolidation.

Materials from this session:

Australian GST & Stamp Duty Due Diligence Issues

Author(s):  Garry SEBO This seminar paper covers topics including:
- review of sale documentation
- sale of a 'going concern'
- GST rulings
- GST 'de-grouping' issues
- timing of GST liabilities on sale
- stamp duty exemptions
- preferred jurisdictions
- 'land rich' entities.

Materials from this session: