Published on 31 Oct 06
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- allocation of purchase price: goodwill v. other assets
- intellectual property (including capital allowance provisions)
- work in progress
- assumption v. discharge of liabilities
- deferred payments, earn-outs and clawbacks
- restrictive covenants.
Greg is a Director of PricewaterhouseCoopers.
- Current at
10 October 2006