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Merger & acquisitions transactions paper

Published on 14 Oct 10 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • interaction of the demerger rules with the tax consolidation regime
  • no demerger relief for CGT event L5
  • head company as a "demerging entity"?
  • cost setting anomoly
  • CGT straddle contracts - intra-group dealings
  • straddle contract between group members
  • straddle contract over an intra-group interest.

Author profile:

Richard Hendriks CTA
Richard has been a Director of Greenwoods & Freehills since 1998. Richard advises on a wide range of corporate tax matters. He has extensive experience in advising listed companies and stapled groups on mergers and acquisitions, demergers, company restructures and capital management transactions. Richard also advises listed groups on employee share and rights plans. Current at 06 February 2014 Click here to expand/collapse more articles by Richard HENDRIKS.
 

This was presented at 5th Consolidation Symposium.

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

Individual sessions

Tax consolidation law changes - Counsel and practitioner perspectives

Author(s):  Colin Jones

Materials from this session:

Tax consolidation law changes - Counsel and practitioner perspectives

Author(s):  Michael FLYNN

Materials from this session:





Merger & acquisitions transactions

Author(s):  Richard HENDRIKS

Materials from this session:


SMEs and tax consolidation

Author(s):  Alexis KOKKINOS

Materials from this session:


Compliance - ATO perspective

Author(s):  Scott Burrows

Materials from this session:


Post implementation review of certain aspects of the consolidation regime

Author(s):  Keith JAMES

Materials from this session:

Further details about this event:

 

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