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M&A divestments in a capital constrained environment paper

Published on 06 Sep 12 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • Income tax:
    • divestments in a capital constrained environment
    • the form of divestment - asset sale versus share sale
    • current issues in corporate divestments
    • other important considerations on divestment
  • Stamp duty:
    • disposal of assets
    • disposal of entities
    • dealing with revenue offices
  • Goods and Services Tax (GST):
    • asset sales (sell side)
    • asset sales (buy side)
    • going concern transactions
    • share / Unit Sales (sell side)
    • share / Unit Sales (buy side)
    • the “financial acquisitions threshold” 
    • reduced input tax credits
    • GST Groups.

Author profiles:

David LINKE
David Linke FTIA has over 14 years experience in the Financial Services and M&A practice at KPMG. He works primarily with financial institutions and other financial sponsors in relation to domestic and international tax matters including the taxation of financial arrangements. In particular, David has sought a number of rulings from the Australian Taxation Office on hybrid funding products for various entities.
Current at 11 February 2009
Click here to expand/collapse more articles by David LINKE.
 
Matthew STUTSEL

Click here to expand/collapse more articles by Matthew STUTSEL.

This was presented at 2012 Queensland Corporate Tax Retreat .

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

Individual sessions

M&A acquisitions: Dealing with economic risk and uncertainty

Author(s):  Ken SPENCE,  Andrew MILLS

Materials from this session:



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