02 Jun 2016 |
Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This video is a filmed session from the NSW 9th Annual Tax Forum, PowerPoint slides are incorporated with the presentation. The acquisition of businesses continues to represent an important linchpin of corporate growth strategies. However, the complexity of the existing legislative framework, combined with the wide ranging impact of proposed changes, means that taxpayers and their advisers need to exercise great care when approaching such acquisitions from an Australian tax perspective. This session focused on issues which affect value in the context of business acquisitions and included discussion on the following:
- financing considerations - impact of changes to thin capitalisation, transfer pricing and the regulatory views on s 974-80
- transaction costs - maximising recoverability through appropriate structuring
- an update on the impact of recent developments in the selection of an appropriate acquisition structure.