Published on 18 Apr 13
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation shows how tax consolidation can work in a business restructing including:
- establishing a business structure - use of company groups
- when should I consolidate an existing group
- eliminating 'management charges' and value shifting
- demystifying ACA calculations
- what consolidations doesn't cover
It also cover the key M&A opportunities (and risks):
- purchasers' and vendors' perspectives
- access to losses and franking credits
- enhanced tax values of assets
- aligning purchaser and vendor needs
- avoiding book to tax differences
- obtaining 'clean exits' from groups
- company vs asset transactions.
Van Der Linden
Sean Van Der Linden is a Tax Partner with Ernst & Young specialising in corporate and international tax advice with significant expertise in M&A, financial transactions, tax consolidation, resources taxation and infrastructure transactions.
- Current at
24 February 2017
Julian is a Manager at KPMG and has over seven years' experience in corporate tax including restructuring, providing tax support to transactions teams and has a particular interest in tax consolidation. His clients are mainly in the infrastructure and defence sectors.
- Current at
14 October 2011