Published on 19 May 11
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- what is "SME" and why are they special for consolidation?
- why do SMEs end up in consolidation?
- valuations: The big ticket item
- the lotteries of consolidation: Cost resets and available fraction
- what can an SME do about it?
- the UPE problem: How consolidation can help.
Jol is a Tax Partner of HLB Mann Judd (NSW) where he specialises in helping corporate and SME clients and their advisors. Jol has significant experience in SME restructuring, practically assisting small businesses to manage their tax risk and opportunity, and realise their highest value at sale. Jol is a regular presenter for The Tax Institute's Morning Tax Club and NSW Tax Forum.
- Current at
10 March 2017