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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

Gina Maio ATI
Gina Maio is Transaction Tax Manager at AustralianSuper, leading the tax structuring aspects of the fund’s investment activities. AustralianSuper invests more than $A100 billion across multiple asset classes including real estate, infrastructure, equities and debt on behalf of its 2.1 million members. Prior to joining AustralianSuper, Gina spent more than 10 years at KPMG providing tax advisory services in respect of major transactions (including mergers and acquisitions, infrastructure and property projects) to ASX-listed corporates, multinationals, pension funds and financial sponsors. - Current at 05 April 2017
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 05 April 2016
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Individual sessions

Further details about this event:

 

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