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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
Current at 15 June 2011 Click here to expand/collapse more articles by Sean VAN DER LINDEN.
 
Terri SYMONDS
Current at 20 September 2010

Julian LIAN
Current at 19 February 2013

 

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