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A Consolidation Lifecycle case study

Published on 02 Jul 04 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This case study reviews a typical consolidated SME Group in the course of:
- buying shares or assets - what is most tax/commercially effective?
- treatment of losses, impact on existing 'loss factors' and acquired losses
- funding the purchase - debt or equity?
- depreciation adjustments - not as easy as you think!
- restructure prior to sale - is tax irrelevant?
- tax sharing agreements vs tax indemnities - how do you achieve a clean exit?
- selling shares or assets
- risk management and asset protection
- stamp duty
- the latest changes - SBT and consolidations
- preparing a consolidated return.

Author profiles:

Author Photo - Sam HOWARD
Sam HOWARD
Sam is an Executive Director with Ernst & Young with a focus on tax issues for corporate enterprises. Sam's areas of practice include tax accounting, tax structuring and general advisory services. Sam has seen the evolution of the Tax Consolidation regime and has been a speaker on the topic on numerous occasions. He has assisted clients to implement the Tax Consolidation regime and is now managing clients through the regime on an ongoing basis. Sam is a member of the SA Technical Committee.
Current at 12 March 2008 Current at 04 April 2008 Click here to expand/collapse more articles by Sam HOWARD.
 
Author Photo - Peter SLEGERS
Peter SLEGERS
Current at 03 November 2016 Click here to expand/collapse more articles by Peter SLEGERS.


Tim SANDOW
Current at 29 May 2009 Click here to expand/collapse more articles by Tim SANDOW.

 

Individual sessions

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