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M&A and consolidation: New restructure rules paper

Published on 01 May 09 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • background - what was at stake and what was the concern?
  • what the recent amendments seek to achieve
  • the start date for the amendments
  • the threshold test - "restructure"
  • the impact of the amendments on cost base
  • the replacement entity's choice to deny roll-over relief
  • the "stick" option for the target's assets
  • a worked example of the cost base outcomes in a tax consolidation context
  • scrip-for-scrip acquisitions - the new tax landscape
  • a restructure which meets the requirements of Subdivision 124-G
  • a restructure using CGT rollover under Subdivision 124-M involving a non-widely held target and acquiring company
  • a restructure using CGT rollover under Subdivision 124-M involving a widely held target or acquiring company
  • non-restructure using CGT rollover under Subdivision 124-M.

Author profile

Richard Hendriks CTA
Richard Hendriks, Richard is Head of Mergers and Acquisitions (M&A) at Greenwoods & Herbert Smith Freehills. He has broad experience in corporate tax matters, with a particular focus on listed-company M&A transactions, including demergers. A Director since 1998, he specialises in M&A and demergers, capital management and corporate restructures, including equity and debt raisings. Richard has in-depth knowledge of tax consolidation, executive share and option plans, and international tax matters. After eight years with several international professional services firms in Australia and the UK, he joined Greenwoods in 1993. - Current at 12 February 2019
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This was presented at 4th National Consolidation Symposium .

Get a 20% discount when you buy all the items from this event.

Individual sessions

ATO perspective on consolidation - Unravelling the mysteries of the single entity rule

Author(s):  Des MALONEY,  Peter WALMSLEY

Materials from this session:






Consolidation: Legislative changes (Part B)

Author(s):  Peter MURRAY

Materials from this session:

Consolidation and mining assets – Some selected acquisition issues checklist

Author(s):  Cameron RIDER

Materials from this session:


Tax consolidation – Financial services

Author(s):  Tony STOLAREK

Materials from this session:



Further details about this event:

 

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