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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 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
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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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