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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, CTA, 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 12 July 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 20 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 18 April 2013
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