Published on 28 Jul 04
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper focuses on identifying and examining some of the practical issues raised by the introduction of the tax consolidations regime which a purchaser should examine when assessing M&A opportunities in the tax consolidations environment. In brief, this paper focuses on the following main areas:
- purchase of assets versus purchase of shares
- structuring issues to be considered by purchasers
- the due diligence process in the tax consolidations environment
- major issues that purchasers should assess carefully.
This paper was also presented by Peter Poulos at the Consolidation: M&A Experiences seminar held in Melbourne on 22 July 2004.