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Demystifying consolidation for SMEs presentation

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.

Author profiles

Sean Van Der Linden CTA
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
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Julian Lian
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

 

Individual sessions

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