Source: The Tax Specialist Journal Article
Published Date: 1 Jun 2011
Merger and acquisition transactions today confront the adviser with more complex issues than ever before. This article covers a range of topical issues concerning M&A transactions which have emerged recently, and those which require re-examination. In particular, the article discusses the difficulties that arise from the interaction between the consolidation fiction and the CGT fiction in "straddle contracts" and trying to provide a proper basis to account for the taxation of rights to future income.
The article examines how the recent legislative amendments made by the Tax Laws Amendment (2010 Measures No 1) Act 2010 operate and whether they achieve the results they were originally set out to provide for in these two areas.
The article then discusses in more detail pre-sale dividends and the Dick Smith case, the tax implications of earnout arrangements, CGT straddle contracts, rights to future income, and debt/equity implications.
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