shopping_cart

Your shopping cart is empty

Current taxation issues in M&A presentation

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).

Author profiles

Andrew Sharp ATI
Andrew is a Tax Lawyer in the Sydney office of Gilbert + Tobin. Andrew advises on a range of income tax matters, with a particular focus on the taxation implications of mergers and acquisitions. Andrew has advised on a number of private equity investments into Australia, as well as acquisitions and divestments by large corporate groups, international restructuring of multi-national groups, capital raisings and due diligence investigations. - Current at 23 March 2017
Click here to expand/collapse more articles by Andrew SHARP.
Joshua Cardwell CTA
Photo of author, Joshua CARDWELL Josh is the head of real estate tax at PwC Australia. He has extensive transactional experience, with a particular focus on the real estate sector. Josh has nearly 20 years' tax experience, including nine years at a partner level with Greenwoods & Freehills and "Big 4" accounting firms. Josh is a frequent contributor, lecturer and examiner for The Tax Institute, and has been extensively involved with Treasury and the ATO on consultations involving real estate-related tax issues via his membership of the Property Council of Australia's Taxation Committee. - Current at 19 May 2017
Click here to expand/collapse more articles by Joshua CARDWELL.

 

This was presented at 2012 Corporate Tax Masterclass .

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

Individual sessions

BTWG and Australia in the Asian century

Author(s):  Grant WARDELL-JOHNSON

Materials from this session:






Further details about this event:

 

Copyright Statement
click to expand/collapse