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Case studies and suggested solutions: Tax consolidations for SME’s - What have we learned paper?


This paper focuses on a number of critical issues that we as taxation professionals are facing when advising SME's on whether or not to consolidate:

  • should we have formed a group already? There are potentially a number of missed opportunities from not doing so
  • tax risks to be considered in structuring a tax consolidated group
  • tax consolidation as a strategy for preparing a group for a management buy-in or preparation to a sale of part of the operations
  • buying and selling assets vs shares from a consolidated group
  • non-tax issues in moving assets around a tax consolidated group for example how effective is asset protection in this situation if a member of the group is subsequently placed in liquidation?
  • CGT events and other tax consequences arising from the exit of companies. Quite often some slightly unexpected results can occur
  • giving an ‘equity' type interest in a company in the group without breaking the consolidated group.

Author profile:

Timothy Sandow CTA
Tim Sandow, CTA, is the Partner in Charge of Tax at KPMG in Adelaide and has 20 years experience providing tax advice to a variety of private and large public companies as well as individuals. Tim specialises in tax consolidation, tax dispute resolution, tax effect accounting, international tax, mergers and acquisitions, resource taxation and executive remuneration. Tim is a member of The Tax Institute’s State Council. Current at 16 May 2014 Click here to expand/collapse more articles by Tim SANDOW.

This was presented at South Australian Tax Intensive.

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Tax consolidations for SME’s - What have we learned?

Author(s):  Tim SANDOW

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