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Buying and selling for SMEs roadshow paper

Published on 19 Nov 13 by NATIONAL DIVISION, THE TAX INSTITUTE

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
Gina Maio joined AustralianSuper in 2016 as Transaction Tax Manager, leading the tax aspects of the fund’s investment activities. AustralianSuper invests more than A$140 billion globally across multiple asset classes, including infrastructure, real estate, equities and debt on behalf of its 2.2 million members. Gina engages regularly on law design and administration with both Australian and foreign treasury and revenue authorities. Prior to joining AustralianSuper, Gina spent a decade at KPMG providing tax advisory services in respect of major transactions to ASX-listed corporates, multinationals, pension funds and financial sponsors. - Current at 26 June 2019

 

Individual sessions

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