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Published on 06 Sep 12
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers:
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
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
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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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