Published on 18 Apr 13
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper shows how tax consolidation can work in a business restructing including:
- establishing a business structure - use of company groups
- when should I consolidate an existing group
- eliminating 'management charges' and value shifting
- demystifying ACA calculations
- what consolidations doesn't cover.
It also cover the key M&A opportunities (and risks):
- purchasers' and vendors' perspectives
- access to losses and franking credits
- enhanced tax values of assets
- aligning purchaser and vendor needs
- avoiding book to tax differences
- obtaining 'clean exits' from groups
- company vs asset transactions.
Sean VAN DER LINDEN
Current at 15 June 2011
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Current at 20 September 2010
Current at 19 February 2013