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Consolidation: M&A Experiences - Vendor's Perspective seminar paper

Published on 22 Jul 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers the following topics:
- tax outcomes on exit of subsidiary from a consolidated group
- timing and characterisation of exit
- calculation of old group's allocable cost amount
- treatment of tax attributes
- CGT event L5
- is an asset sale an alternative.

This paper was also presented by Chris Gibbs at the Consolidation: M&A Experiences seminar held in Sydney on 28 July 2004.

Author profile:

Andrew Woollard CTA
Andrew Woollard FTIA is a Tax Partner with Ernst & Young, specialising in corporate and international tax. Andrew has over 15 years experience in advising clients on a broad range of corporate tax issues, including M&A transactions, restructuring, and business tax reform issues, including tax consolidation and tax loss issues. Current at 03 September 2010 Click here to expand/collapse more articles by Andrew WOOLLARD.
 

This was presented at Consolidation: M&A Experiences.

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