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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
This was presented at 4th National Consolidation Symposium .
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Consolidations and accounting – Traps and opportunities
Author(s): Ronen VEXLER, David ROMANS, Belinda HARRISONMaterials from this session:
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ATO perspective on consolidation - Unravelling the mysteries of the single entity rule
Author(s): Des MALONEY, Peter WALMSLEYMaterials from this session:
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TOFA and tax consolidation
Author(s): Julian HUMPHREY, Mark POOLEMaterials from this session:
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M&A and consolidation: New restructure rules
Author(s): Richard HENDRIKSMaterials from this session:
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Consolidation: Bringing it all together in 2009
Author(s): Richard CZERWIK, Brian LANEMaterials from this session:
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Consolidation: Legislative changes (Part A) – ACA related amendments
Author(s): Ken SPENCEMaterials from this session:
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Where are the cost setting rules in 2009?
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Consolidation: Legislative changes (Part B)
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Consolidation and mining assets – Some selected acquisition issues checklist
Author(s): Cameron RIDERMaterials from this session:
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Less than the sum of the parts: Tax losses of consolidated groups
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Tax consolidation – Financial services
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Consolidation: Leaving – The sting in the tail
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Consolidation in the Courts
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