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M&A and consolidation: New restructure rules paper

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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

Consolidations and accounting – Traps and opportunities

Author(s):  Ronen VEXLER,  David ROMANS,  Belinda HARRISON

Materials from this session:

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

Author(s):  Des MALONEY,  Peter WALMSLEY

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TOFA and tax consolidation

Author(s):  Julian HUMPHREY,  Mark POOLE

Materials from this session:

M&A and consolidation: New restructure rules

Author(s):  Richard HENDRIKS

Materials from this session:

Consolidation: Bringing it all together in 2009

Author(s):  Richard CZERWIK,  Brian LANE

Materials from this session:

Consolidation: Legislative changes (Part A) – ACA related amendments

Author(s):  Ken SPENCE

Materials from this session:

Where are the cost setting rules in 2009?

Author(s):  Michael CHARLES,  Geoffrey YIU

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:

Less than the sum of the parts: Tax losses of consolidated groups

Author(s):  Duncan R C BAXTER

Materials from this session:

Tax consolidation – Financial services

Author(s):  Tony STOLAREK

Materials from this session:

Consolidation: Leaving – The sting in the tail

Author(s):  Hayden BENTLEY

Materials from this session:

Consolidation in the Courts

Author(s):  Michael FLYNN

Materials from this session:

Further details about this event:

 

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