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.
Current at 29 June 2009
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