Published on 01 Dec 06
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers tax issues for purchasers of businesses (both assets and share acquisitions), including:
- ensuring a robust and commercial due diligence process
- pre-acquisition structuring, including determination of acquisition vehicle, etc.
- impact of consolidations (ie. allocation of purchase price through ACA pushdown)
- access to tax losses and bad debt deductions post acquisition
- negotiation of tax warranties and tax indemnities
- planning for potential exit strategies.
Shane is a tax partner at Deloitte Private in Perth. He has been practicing for over 23 years advising clients on a broad range of tax issues on both a domestic and international tax level. This included five years in London at another Big 4 accounting firm and global bank. Shane has extensive experience advising large private groups public listed companies and high net worth families on tax issues including tax consolidation, this capitalisatin, merges and demerges, cross border transactions, private group structuring and planning. Shane's experience extends across multiple industries including oil and gas, mining exploration, propert development, syndication and construction.
- Current at
06 October 2014