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Published on 30 Oct 12
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The acquisition or divestment of an entity (or a group of entities) can potentially give rise to income tax issues spanning almost the entire gambit of the income tax legislation. This presentation provides an overview of a number of current taxation issues in M&A, with a focus on
acquisition structuring issues (i.e. debt / equity mix, and other structuring considerations)
some recently noted acquisition diligence issues (such as availability of clear exits, RTFI,and employment taxes)
transaction documentation (including a discussion of industry best practice in relation to taxation warranties and indemnities).
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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