Published on 18 Mar 03
by VICTORIAN DIVISION, THE TAX INSTITUTE
This seminar paper covers topics including:
- due diligence key issues
- asset acquisition v share acquisition
- nature of target entity
- capital gains tax
- tax losses
- trading stock
-- cost v market selling value
-- meaning of market selling value
- capital allowances
-- disposals that recapture depreciation v those with no recapture
- existing financing of target entity/business
- impact of changes to the law including tax consolidation.
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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