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Demystifying consolidation for SMEs paper

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.

Author profiles

Sean Van Der Linden CTA
Sean is a partner at EY, specialising in corporate and international tax. Sean leads EY’s South Australian transaction taxes practice and has advised numerous clients on the buy-side or sell-side of transactions. He provides commercially focussed advice on capital gains tax, tax consolidation, financing and structuring of transactions, and tax due diligence. Sean is a State Councillor and past Chair of the Professional Development Committee for The Taxation Institute. - Current at 29 May 2019
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Terri Symonds
Terri is a Non Financial Services Director in KPMG’S Delivery and Data Excellence tax compliance practice which combine’s KPMG’s locally trained tax professionals, technology specialists and transformation teams to provide holistic tax services to KPMG’s clients. Terri leads the KPMG team of tax effect accounting specialists and has over 14 years of experience working in Chartered firms, in providing direct tax compliance and tax reporting services to large corporate entities across a broad range of industries. - Current at 13 August 2018
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 18 April 2013
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