Published on 30 Oct 12
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The acquisition or divestment of an entity (or a group of entities) can potentially give rise to income tax issues spanning almost the entire gambit of the income tax legislation. This paper provides an overview of a number of current taxation issues in M&A, with a focus on:
- acquisition structuring issues (i.e. debt / equity mix, and other structuring considerations)
- some recently noted acquisition diligence issues (such as availability of clear exits, RTFI, and employment taxes)
- transaction documentation (including a discussion of industry best practice in relation to taxation warranties and indemnities).
Andrew is a Tax Lawyer in the Sydney office of Gilbert + Tobin. Andrew advises on a range of income tax matters, with a particular focus on the taxation implications of mergers and acquisitions. Andrew has advised on a number of private equity investments into Australia, as well as acquisitions and divestments by large corporate groups, international restructuring of multi-national groups, capital raisings and due diligence investigations.
- Current at
23 March 2017
Josh is the head of real estate tax at PwC Australia. He has extensive transactional experience, with a particular focus on the real estate sector. Josh has nearly 20 years' tax experience, including nine years at a partner level with Greenwoods & Freehills and "Big 4" accounting firms.
Josh is a frequent contributor, lecturer and examiner for The Tax Institute, and has been extensively involved with Treasury and the ATO on consultations involving real estate-related tax issues via his membership of the Property Council of Australia's Taxation Committee.
- Current at
19 May 2017