Published on 22 Jul 04
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers the following issues:
- differences between an asset and a share acquisition
- objectives in drafting the Share Sale Agreement
- issues to be covered in the documentation - impact on what is sold, exposure to vendor liabilities, clean exit, completion accounts, and management of target's tax affairs
- time of transfer
- drafting the contract.
This was also presented by Thomas McAuliffe at the Consolidation: M&A Experiences seminar held in Sydney on 28 July 2004.
Grant is a Partner with Allens Arthur Robinson, practising extensively in the resources sector.
He advises clients in relation to project structures, acquisitions and divestments, ATO audits and disputes.
Grant has over 25 years experience in both resource rent tax and income tax issues
- Current at
17 February 2011