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Demystifying consolidation for SMEs paper


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.

Author profiles

Sean Van Der Linden CTA
Sean Van Der Linden is a Tax Partner with Ernst & Young specialising in corporate and international tax advice with significant expertise in M&A, financial transactions, tax consolidation, resources taxation and infrastructure transactions. - Current at 24 February 2017
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Terri Symonds
Terri is a Manager at Ernst & Young Adelaide working in the corporate tax area, where she has assisted large corporate clients in industries including mining, rural services and banking and finance in meeting their income tax compliance obligations and improving their income tax compliance processes. Terri specialises in corporate tax compliance, tax effect accounting and tax compliance process improvement. - Current at 26 September 2010
Julian Lian
Julian is a Manager at KPMG and has over seven years' experience in corporate tax including restructuring, providing tax support to transactions teams and has a particular interest in tax consolidation. His clients are mainly in the infrastructure and defence sectors. - Current at 14 October 2011


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