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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

Andrew Sharp
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
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Joshua Cardwell CTA
Photo of author, Joshua CARDWELL Josh joined PwC in 2013 as the Head of Real Estate Tax – Australia. Prior to joining PwC, Josh was a Director of Greenwoods & Freehills. Josh has extensive transactional consulting and compliance experience with a focus on the real estate sector. Josh brings deep technical knowledge of the industry and has extensive experience for inbound, outbound and domestic real estate clients, including providing advice related to various structuring matters, stapled structures and matters specific to listed property groups. Josh is also a frequent contributor, lecturer and examiner for the Tax Institute and has been heavily involved with the Property Council of Australia’s lobbying efforts via his membership of the Tax Committee, in particular in relation to the current ongoing treasury consultation on stapled structures. Josh is also a member of the ATO Division 6C Working Group. - Current at 22 November 2017
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This was presented at 2012 Corporate Tax Masterclass .

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