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Current taxation issues in M&A paper

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).

Author profiles:

Author Photo - Joshua Cardwell CTA
Joshua Cardwell CTA
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 17 September 2015 Click here to expand/collapse more articles by Joshua CARDWELL.
 
Andrew Sharp ATI
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 25 February 2013 Click here to expand/collapse more articles by Andrew SHARP.

This was presented at 2012 Corporate Tax Masterclass.

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