Skip to main content

Your shopping cart is empty

Buying and selling for SMEs roadshow paper


This paper covers:

Vendor issues:

  • share versus assets transaction
  • pre-transaction structuring options
  • transaction execution issues including:
    • earnout arrangements
    • exiting a consolidated group
    • access to small business CGT concessions and discounts
    • being prepared for a tax audit

Purchaser issues:

  • pre-transaction considerations, such as:
    • ensuring a robust due diligence process
    • consideration of holding structures
  • transaction execution issues including:
    • negotiation of tax warranties and indemnities
    • warranties and indemnities insurance
    • implementation of tax sharing agreements and tax funding agreements
    • treatment of transaction costs
  • post-transaction considerations:
    • repatriation of profits to shareholders
    • future exit and succession planning.

Author profiles:

Neil Lamb ATI
Neil is a Partner at KPMG in Perth who specialises in mergers and acquisitions. He has advised a range of clients in the large corporate and SME market place in relation to both acquisitions, demergers, divestments and refinancing across a diverse range of businesses. Current at 29 May 2015 Click here to expand/collapse more articles by Neil LAMB.
Gina Maio ATI
Gina is the Transaction Tax Manager at AustralianSuper. Prior to joining AustralianSuper Gina spent 10 years at KPMG, specialising in the provision of corporate and M&A tax advisory services including acquisition and divestment structuring, due diligence reviews and DDC reporting, corporate actions and initial public offerings. Current at 19 September 2016
Individual sessions

Further details about this event:


Copyright Statement