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  • Scrip for scrip takeovers: Consolidation issues paper

Scrip for scrip takeovers: Consolidation issues paper

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Published on 01 May 09 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • introduction
  • tax cost setting amount
  • acquisition under a contract
  • compulsory acquisition
  • scheme of arrangement
  • valuation of the shares issued
  • accounting issues
  • pre and post acquisition dividends
  • issues with losses.

Author profile

Christopher Gibbs CTA
Chris is a Partner in Ernst & Young’s Transaction Tax Group, specialising in mergers and acquisitions and cross border structuring. He has advised in relation to many of Australia’s largest acquisitions in both the private equity and corporate spheres. - Current at 17 August 2010

 

This was presented at 4th National Consolidation Symposium .

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

Individual sessions

Consolidations and accounting – Traps and opportunities

Author(s):  Ronen VEXLER,  David ROMANS,  Belinda HARRISON

Materials from this session:

ATO perspective on consolidation - Unravelling the mysteries of the single entity rule

Author(s):  Des MALONEY,  Peter WALMSLEY

Materials from this session:

TOFA and tax consolidation

Author(s):  Julian HUMPHREY,  Mark POOLE

Materials from this session:

M&A and consolidation: New restructure rules

Author(s):  Richard HENDRIKS

Materials from this session:

Consolidation: Bringing it all together in 2009

Author(s):  Richard CZERWIK,  Brian LANE

Materials from this session:

Consolidation: Legislative changes (Part A) – ACA related amendments

Author(s):  Ken SPENCE

Materials from this session:

Where are the cost setting rules in 2009?

Author(s):  Michael CHARLES,  Geoffrey YIU

Materials from this session:

Consolidation: Legislative changes (Part B)

Author(s):  Peter MURRAY

Materials from this session:

Consolidation and mining assets – Some selected acquisition issues checklist

Author(s):  Cameron RIDER

Materials from this session:

Less than the sum of the parts: Tax losses of consolidated groups

Author(s):  Duncan R C BAXTER

Materials from this session:

Tax consolidation – Financial services

Author(s):  Tony STOLAREK

Materials from this session:

Consolidation: Leaving – The sting in the tail

Author(s):  Hayden BENTLEY

Materials from this session:

Consolidation in the Courts

Author(s):  Michael FLYNN

Materials from this session:

Further details about this event:

 

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